Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to paragraph 2.19 of the report, Overview of Tax Legislation and Rates, published on 16 March 2016, which technologies his Department is considering (a) adding and (b) removing from the list of qualifying technologies for the first-year allowance scheme for energy-saving and environmentally-beneficial technologies.

At Budget 2016, the Government announced changes to 100 percent enhanced capital allowances for energy-saving and environmentally-beneficial (water-efficient) technologies.

Each autumn, the Department of Energy and Climate Change (DECC) and the Department for Environment, Food and Rural Affairs (Defra) consult manufacturers and suppliers. DECC and Defra then recommend to Treasury Ministers updates to the schemes.

Details of the changes will be set out in Treasury Order 2001/2541 for energy and 2003/2076 for water in the next few months. As is routine, an impact assessment will be published alongside the Order.