Steam Boiler - Hot Water Boiler over 400kW

Only expenditure on gas and oil fired condensing hot water boilers with heat outputs of up to 400kW that conform with the Boiler (Efficiency) Regulations 1993 (as amended) are eligible for Enhanced Capital Allowances. [Note: Oil fired condensing boilers are listed as low temperature boilers within the meaning of schedule 2 of the above regulations].

Only boilers conforming to the above Regulations will be considered for Enhanced Capital Allowances.