Steam Boiler

Gas and oil fired steam boilers are eligible for Enhanced Capital Allowances providing they have net thermal efficiencies of at least 89%. Steam boilers over 400kW must also use or incorporate burners and controls that offer equivalent standards of performance.

Thermal efficiency must be determined in accordance with BS845: Part 1:1987 or other similarly agreed procedures within European Standards (or pre-standards e.g. prEN12953-11). Where BS845: Part 1: 1987 is used, the standard test conditions are: a maximum ambient air temperature of 25 degrees Centigrade and an excess combustion air level of 15%. The boiler must be operating at its maximum continuous rating (i.e. 100% MCR) during the tests.