ECA : Home Page

Welcome to the ECA Energy scheme

The Enhanced Capital Allowance (ECA) scheme is a key part of the Government’s programme to manage climate change. It provides businesses with enhanced tax relief for investments in equipment that meets published energy-saving criteria.

This website covers equipment that qualifies for the allowance and provides background information about the scheme and its benefits, lists the eligible products and gives the performance criteria for each technology. It also explains how to claim ECAs.

DECC NOTIFICATION OF CHANGE

On the 4th July the ECA Scheme website domain name has changed.

The ECA Scheme domain name was changed as part of the Government’s Website Rationalisation Programme. The purpose of the change is to make access to information easier by significantly reducing the number of open Government websites. The Energy Technologies List site, can now be found http://etl.decc.gov.uk/etl.

Find out more about the ECA

100 per cent first-year Enhanced Capital Allowances (ECA) allow the full cost of an investment in designated energy-saving plant and machinery to be written off against the taxable profits of the period in which the investment is made. The general rate of capital allowances for spending on plant and machinery is 20% a year on the reducing balance basis.

It has been confirmed that the 2011 changes to the eligibility criteria will come into force on 1st October 2011 and these will include the addition of a new technology area for High Speed Hand Air Dryers. The new eligibility criteria are as provided here.

Information for businesses

Search the 14 designated technologies and 53 sub-technologies that comprise the ECA scheme to see which items are on the Energy Technology Product List (ETPL). Once you have identified the product(s) you have purchased find out 'How to make a claim' .

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