Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what the capital allowance treatment is of (a) solar power, (b) Good Quality gas CHP, (c) solar thermal, (d) battery storage technologies, (e) biomass boilers and (f) heat pumps.

Capital Allowances are tax reliefs available for qualifying expenditure by businesses which comply with the conditions of the schemes.

The rate of Capital Allowances available for:

(a) Solar power is 8%

(b) Gas CHP is 100%

(c) Solar thermal is 100%

(d) Battery storage technologies is 18%

(e) Biomass boilers is either 100% or 18%

(f) Heat pumps is 100%