Enhanced Capital Allowances

Tax relief for businesses investing in low carbon technologies

From the 5th August 2002 it is possible for businesses to claim 100% of the first year capital allowance on energy saving technologies & equipment.
The qualifying products & technologies appear on the Energy Technology List, which is divided under applicable headings.
         Boilers
         Refrigeration
         Motors & Drives
         Combined Heat & Power (CHP)
         Lighting
         Heat Pumps for Space Heating
         Thermal Screens
         Radiant & Warm Air Heaters
         Solar Heaters
         Compressed Air Equipment

are all supported technologies. New products & assets are added monthly.

The Carbon Trust together with DEFRA & the Inland Revenue have a dedicated web site to promote the ECA

                                 www.eca.gov.uk

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