In this section we’ve collated and answered questions often asked by companies who have invested in energy-saving equipment, or are planning to. This section also includes questions asked by companies who may wish to have their products included on the ETPL.
Please email ECAQuestions@carbontrust.co.uk if you can’t find the information you want on this page, or elsewhere on the site.
SCHEME INFORMATION Why aren’t cheap, easy energy-saving measures such as roof insulation on the list?Why are Solar Photovoltaics (PV), hydro power and wind turbines not included on the ETL? The energy efficient product I have purchased does not appear on the ETPL – why not?
CLAIMS
Can my business or organisation claim an ECA?
I purchased the product before the date it was listed on the ETPL, can I still make a claim?
The product I have purchased is no longer on the ETPL – can I still claim?
Can I still claim an Enhanced Capital Allowance (ECA) if my company has not made any taxable profits?
What can I include in my claim?
How do I make a claim for a lighting product?
INFORMATION FOR MANUFACTURERS AND UK SOLE SUPPLIERS
How do I get products included on the Energy Technology Product List?
What are the timescales for getting a product added to the ETPL?
There is not a technology area which my product fits under?
I am making a product that doesn’t qualify for an ECA, but contains a component that does. I then plan to sell this product on. Who, if anyone, can claim an ECA on it?
How do I get a lighting product listed?
How do I change a products details once an application is submitted a. before it is added to the ETPL and b. after it has been added to the ETPL?
I want to change my contact details on the website
Can I remove products from the List that I no longer sell?
The primary contact has left the company, how do I set up a new primary contact for the company?
I have just registered on the site and have received an email saying that I will be sent a Pin number – I have not received this?
How can I ensure that I provide the correct supporting information with my product application?
My applications have been withdrawn, how do I reactivate them?
The criteria requires me to have an independent witness for my product test – how do I get an independent witness approved?
How do I obtain a copy of the ETL Symbol?
SCHEME INFORMATION
Why aren’t cheap, easy energy-saving measures such as roof insulation on the list?
The ECA energy scheme provides a tax break to help businesses invest in energy-saving equipment that might otherwise be too expensive.
To qualify for the allowance, the equipment must be classified as “plant” or “machinery” under tax law. Unfortunately roof insulation is not.
However, there’s a range of other government schemes specifically designed to promote simple energy-saving measures like this. Roof insulation itself comes under building regulations.
Why are Solar Photovoltaics (PV), hydro power and wind turbines not included on the ETL?
These are electricity generating technologies rather than electricity saving and are therefore outside the remit of the ECA Scheme.
The energy efficient product I have purchased does not appear on the ETPL – why not?
The Energy Technology List (ETL) is solely for the purposes of identifying those energy efficient products which are eligible for an enhanced capital allowance. However, we are aware that the ETL is often used as one of the procurement criteria which products have to meet in order to demonstrate they are energy efficient.
We should like to make clear that the ETL was drawn up specifically to provide prospective purchasers with confirmation that a particular energy efficient product would be eligible for an accelerated tax relief under the terms of the Government’s Enhanced Capital Allowance Scheme. For example, the Enhanced Capital Allowance scheme does not apply to building fabric products because they are outside the scope of the capital allowances definition of plant and machinery. Therefore, whilst the inclusion of a particular product on the ETL signifies that the product is (a) energy efficient; and (b) eligible for enhanced capital allowance relief, the absence of a product from the ETL does not necessarily signify that a given product is not energy efficient.
You claim Enhanced Capital Allowances (ECA) for energy saving equipment in the same way that you claim capital allowances. This is through your income tax self-assessment or your corporation tax self-assessment return. If your business or organisation does not undertake income or corporation tax self-assessment then it cannot claim capital allowances including ECA.
Equipment is only eligible for an ECA from the “added” date shown on the ECA website. Any purchases made before that date are not eligible for an ECA.
You are able to claim as long as you made the purchase before the removed date shown. If you purchased the product after the removed date then the product is not eligible for a claim.
Products are removed from the ETPL when the product is shown to no longer meet the eligibility criteria, either because of a change in the criteria, because the product fails product testing, or the product is no longer manufactured.
From 1st April 2008 loss-making companies can realise the tax benefit of their investment in ETL qualifying technologies by surrendering losses attributable to ECAs in return for a cash payment from the Government. The amount payable to any company claiming payable ECAs will be expressed as 19% of the loss that is surrendered. So if a company surrenders a loss of £100,000, the Payable ECA it will receive is £19,000, Payable ECAs will, however, be capped. The maximum credit claimable is limited by the total of the company’s PAYE and national insurance payments for the year in which the claim is made or, if greater, £250,000. For further guidance from HMRC click here. What can I include in my claim?
Only the cost of the equipment listed on the ETL can be included in the claim – if, for example, a Variable Speed Drive (VSD) is listed on the ETL and is contained within a larger piece of equipment, then only the VSD element can be included in the ECA claim.
Usually the transport and installation costs associated with the purchase and installation of an ECA-eligible piece of equipment can also be included on the claim – please see the eligibility criteria for more detail.
All queries on what can/can not be included on a tax claim should be addressed to Nicholas.Williams@hmrc.gov.uk.
As lighting products are an “unlisted” product (see How to Claim), you need to obtain a statement from your lighting supplier to say that the product(s) supplied to you meets the eligibility criteria in force at the time of purchase.
This can then form the basis of your supporting evidence for your tax claim.
Products should be applied for listing via the online application process at https://etl.decc.gov.uk/etl/Partner.
Once this Part 1 online process has been completed, you will be sent an email telling you what supporting evidence should be provided in your Part 2 application. Once both of these elements have been completed, your application will be assessed by our assessors.
There is a guidance note (ECA Guidance Note 2) which is available on the homepage of the Partner website which explains the application process in full.
Any further queries should be addressed to ecaquestions@carbontrust.co.uk.
Assuming a product falls within an existing technology category, if your Part 2 application (supporting evidence) is received by the middle of the month, then the application should be assessed by the end of the month. Any new products are added to the ETPL on the 1st of the month.
If the assessor assessing your product application identifies the need for further information, then you will be sent a letter requesting the further information within 30 days. Again, if you provide that further information by before the end of the month, then again, your application should be completed by the end of that month. If it is provided later than that, then it will be completed by the end of the following month.
You will be informed by auto-email shortly after the 1st of the month if your products have been added to the ETPL. If the products you have proposed are assessed as not meeting the ETL criteria, then you will be sent a letter early in the month giving reasons for their rejection.
If your product does not fit within any of the current technology areas on the ECA Scheme, then you may wish to submit a New Technology Proposal to have a new technology area added. ECA Guidance Note No 1 explains the process of applying for new areas to be considered with due regard to the aims and objectives.
You are strongly encouraged to read ECA Guidance Note 1 to understand the criteria against which new ideas are judged and the timescales involved before making an application.
If you consider that your proposal does meet the criteria of the Scheme then please submit a new technology proposal online at https://etl.decc.gov.uk/etl/partner/ntp.htm.
Only end users are entitled to claim an ECA on products that contain an eligible component.
In this case it will be whoever buys the product from you, and uses it for their business. They will be able to claim an ECA on the proportion of the cost relating to the eligible component. This is known as the 'claim value', and should form the basis of their claim.
There are published claim values to indicate how much can be claimed on eligible components in larger pieces of equipment.
Lighting products are not listed on the ETPL. As explained in “How to Claim”, there are a number of areas where products are not included on the ETPL, and lighting is one of them.
In these cases, purchasers need to obtain a statement from their supplier to confirm that the product meets the eligibility criteria in force when it was purchased. This statement should then be used as the supporting evidence for the purchasers ECA claim.
How do I change a product’s details once an application is submitted a. before it is added to the ETPL and b. after it has been added to the ETPL?
a) If you need to change any details of your application before it is added to the ETPL, then please contact ecaquestions@carbontrust.co.uk, giving details of the change required. Please ensure that any supporting evidence you have provided in your Part 2 application is consistent with the change you have requested.
b) You are not able to change details of your listed product yourself after the product has gone live. Changes need to be notified to ecaquestions@carbontrust.co.uk and supporting evidence will be required. For example, if you wanted to change your product name you will need to provide evidence that the new product is the same as the product originally assessed as being compliant.
I want to change my contact details on the ECA website
Login to the Partner area of the website at https://etl.decc.gov.uk/etl/partner/ and select “Your Account” from the top of the left hand menu. This will allow you to change your name and address details, as well as reset your password.
** If you are the primary user for your company (as highlighted in “Your Account”) then note that the company name and website, plus your address, telephone number, and email will be displayed on the external website as the contact for all products listed under your company registration. **
If you have products included on the ETPL which you no longer sell, then please contact ecaquestions@carbontrust.co.uk to have them removed from the List. The products will be transferred to the removed pdf file on the website to ensure that older valid claims are still able to be processed.
Having an up to date listing of your eligible products will help to give your customers confidence in you as a supplier rather than your listing being out of date.
The person who needs to become the new primary contact should set up a new registration under the company via https://etl.decc.gov.uk/etl/partner/. Please then contact ecaquestions@carbontrust.co.uk confirming that the current Primary Contact has left the Company. We will then be able to change the primary contacts over for you.
We have found that sometimes companies own firewall systems filter out these messages as junk email so its worth checking with your IT department first. If this is not the case, then please contact ecaquestions@carbontrust.co.uk and we will activate your account for you.
Requirements for the application process do sometimes change due to changes in the criteria and clarifications of interpretation. Your Part 1 acknowledgement email details the information you are required to submit and this includes the application checklist which outlines which specific documents are required.
In addition to this guidance, other guidance may be produced as formal ECA Guidance Notes which are displayed on the home page of the Partner area at https://etl.decc.gov.uk/etl/partner/. Applicants are strongly advised to check this page before submitting an application to ensure that they are fully informed of requirements.
If you have any further questions about the information required for your Part 2 application, then please contact ecaquestions@carbontrust.co.uk.
If you have not submitted Part 2 of your application within 30 days, as outlined in ECA Guidance Note 2 (on https://etl.decc.gov.uk/etl/partner), then your application will be automatically marked as “withdrawn”. You can reactivate your application at any time in the next 60 days by providing the required documentation.
After the 60 day period has expired, applications are not able to be reactivated and you will need to make a new product application.
You would need to provide details of the Independent Witness and his qualifications, insurance etc relevant to the technology he is to be a witness for. This information should be sent to ecaquestions@carbontrust.co.uk and you will then be notified if they are considered an acceptable witness
Once you have had a product added to the ETPL, you will receive an automatic email notifying you of this and informing you can now download a copy of the Symbol from the ECA website at ETL Symbol Licence. Manufacturers are awarded a single Symbol including a unique reference number to use in conjunction with all of their listed products.
Only manufacturers with products listed on the ETPL are able to use the ETL Symbol whilst their products remain listed.
Manufacturers in unlisted areas (ie. lighting, pipework insulation, Component-based Automatic Monitoring and Targeting) currently have no access to the ETL Symbol.