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White Light Emitting Diode Lighting Units
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Criteria
This category comprises Light Emitting Diodes (LEDs) for amenity, accent and display lighting that are eligible for an Enhanced Capital Allowance (ECA).
Businesses looking to claim an Enhanced Capital Allowance for LEDs should look at the criteria for this area and then liaise with suppliers and manufacturers to ensure that the products they are purchasing meet the criteria for LEDs.