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Enhanced Capital Allowances Scheme – Carbon Trust

Under the Enhanced Capital Allowances (ECA) scheme, you can claim an ‘enhanced’ 100% capital allowance on qualifying investments in equipment in the first tax year. Normal capital allowances on plant and machinery are 25% a year on a reducing balance basis. So the scheme boosts cash flow and shortens the payback period.

 

Visit the ECA website to check which equipment is eligible on the Energy Technology List (ETL). 

 

There are several technologies on the list including renewable/low carbon technologies such as:
Biomass boilers
Ground/water/air source heat pumps
Solar thermal systems
Combined Heat & Power (CHP) Systems

 

Link www.carbontrust.co.uk