Schedule 17 - Capital allowances: energy-saving plant and machinery
Finance Bill
12:00 pm
Mr Richard Ottaway (Croydon South, Conservative)
The Minister scores a hit. I was unaware of that list, as were those advising me.
The second point is that the
``Treasury may by order provide that''
no allowance can be claimed
``unless a relevant certificate of energy efficiency is in force.''
The important word is ``may''. Does the Treasury intend to exercise that discretion?
My third point relates to the issuing of energy efficiency certificates. They are issued by the Secretary of State or an authorised person in England, by Scottish Ministers in Scotland, by the National Assembly in Wales, and by the Department of Enterprise, Trade and Investment in Northern Ireland. That sounds like a recipe for confusion. We are aware of the Government's objectives on devolution and we agree to differ on that, but we could end up with different criteria, themes and structures. What would happen if a large company with equipment in England moves it to Scotland? Would the company have to get a certificate in both regions? There is understandable concern, so will the Minister clarify those points?