Steam Boiler - Hot Water Boiler over 400kW

Gas and oil fired hot water boilers with heat outputs above 400kW are eligible for Enhanced Capital Allowances providing they have net thermal efficiencies of at least 93% when tested in accordance with agreed procedures set out in relevant European standards e.g. BS EN303-3: 1999, BS EN 304: 1992 (as amended) or prEN13836. In addition, eligible gas and oil fired hot water boilers over 400kW must also use burners from the Energy Technology Product List, or incorporate burners and controls that offer equivalent standards of performance.

Note: Modular boilers with a total heat output of over 400kW are eligible for Enhanced Capital Allowances under the above criteria. For the purpose of these criteria, a modular boiler is defined as an assembly of two or more generally identical modules, each of which consists of a heat exchanger, burner, and control and safety devices. The assembly must have common flow and return water connections.