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Enhanced Capital Allowance (ECA)

Enhanced Capital Allowance (ECA)

Government incentive to businesses promoting the use of energy efficient products.

What is the ECA scheme?

The Enhanced Capital Allowance (ECA) scheme is a key part of the Government's programme to manage climate change and is designed to encourage businesses to invest in energy-saving equipment.

ECA scheme was introduced in 2001 to encourage businesses to invest in low carbon, energy-saving equipment. As part of the Climate Change Levy Programme, it is designed to help the UK reach its Kyoto target of reducing carbon emissions by 20%.

What does ECA mean in practice?

There are three ECA schemes which provide enhanced tax relief for spending on equipment which has environmental benefits: energy-saving equipment, water-efficient equipment and low carbon dioxide emission cars. This website focuses on energy-saving products and technologies.

The scheme provides a tax incentive to businesses that invest in equipment that meets published energy-saving criteria. The Energy Technology List (ETL) details the criteria for each type of technology and lists those products in each category that meet them. It is managed by the Carbon Trust on behalf of the Government and has two parts:

• The Energy Technology Criteria List (ETCL) is reviewed annually to ensure that it reflects technological progress. It sets out the qualifying energy-saving criteria for each class of technology. See how the energy-saving criteria have changed over the years.

• The Energy Technology Product List (ETPL), updated at the start of each month on this website, lists the products and technologies that are eligible for an ECA.

For more information contact

https://etl.decc.gov.uk/etl/site.html