ECA Water Scheme - Revision history

Editor at 15:57, 30 June 2021

2021-06-30T15:57:55Z

← Older revision		Revision as of 15:57, 30 June 2021
Line 72:		Line 72:
	* Capital allowances.		* Capital allowances.
	* Enhanced Capital Allowance scheme.		* Enhanced Capital Allowance scheme.
		+	* Filtration.
	* Flood and water management act.		* Flood and water management act.
	* Lavatory.		* Lavatory.

Designing Buildings at 07:38, 24 November 2020

2020-11-24T07:38:22Z

← Older revision		Revision as of 07:38, 24 November 2020
Line 84:		Line 84:
	* [http://www.hmrc.gov.uk/capital-allowances/fya/water.htm http://www.hmrc.gov.uk/capital-allowances/fya/water.htm]		* [http://www.hmrc.gov.uk/capital-allowances/fya/water.htm http://www.hmrc.gov.uk/capital-allowances/fya/water.htm]

−	[[Category:Water]] [[Category:Sustainability]] [[Category:Taxation]]	+	[[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:DCN_Product_Knowledge]] [[Category:Water]] [[Category:Sustainability]] [[Category:Taxation]]

Editor at 13:47, 17 April 2019

2019-04-17T13:47:52Z

← Older revision		Revision as of 13:47, 17 April 2019
Line 69:		Line 69:
	= Related articles on Designing Buildings Wiki =		= Related articles on Designing Buildings Wiki =

		+	* Achieving sustainable clean water infrastructure for all.
	* Capital allowances.		* Capital allowances.
	* Enhanced Capital Allowance scheme.		* Enhanced Capital Allowance scheme.

Editor at 10:18, 8 April 2019

2019-04-08T10:18:39Z

← Older revision		Revision as of 10:18, 8 April 2019
Line 1:		Line 1:
	{\|		{\|
−	\| [[File:Showerhead.jpg]]	+	\| [[File:Showerhead.jpg\|link=File:Showerhead.jpg]]
	\|}		\|}

−	= ~~The ECA water scheme~~ =	+	= Introduction =

	'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100% first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.		'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100% first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.

Editor at 10:18, 8 April 2019

2019-04-08T10:18:15Z

← Older revision		Revision as of 10:18, 8 April 2019
Line 1:		Line 1:
−	= [[File:Showerhead.jpg\|~~link~~=~~File:Showerhead.jpg]]Introduction~~ =	+	{\|
		+	\| [[File:Showerhead.jpg]]
		+	\|}
		+
		+	= The ECA water scheme =

	'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100% first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.		'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100% first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.

Editor at 10:17, 8 April 2019

2019-04-08T10:17:28Z

← Older revision		Revision as of 10:17, 8 April 2019
Line 1:		Line 1:
−	= [[File:Showerhead.jpg]]~~The ECA water scheme~~ =	+	= [[File:Showerhead.jpg\|link=File:Showerhead.jpg]]Introduction =

	'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100% first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.		'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100% first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.

Editor at 10:16, 8 April 2019

2019-04-08T10:16:50Z

← Older revision		Revision as of 10:16, 8 April 2019
Line 1:		Line 1:
−	= The ECA water scheme =	+	= [[File:Showerhead.jpg]]The ECA water scheme =

	'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100% first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.		'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100% first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.

Editor at 10:06, 8 April 2019

2019-04-08T10:06:29Z

← Older revision		Revision as of 10:06, 8 April 2019
Line 61:		Line 61:

	-----		-----
−	This article was written by--[[User:Martinc\|Martinc]] ~~10:31, 13~~ August 2013 ~~(BST)~~	+	This article was written by Martin Cantor (--[[User:Martinc\|Martinc]]) in August 2013 and updated in March 2019.

	= Related articles on Designing Buildings Wiki =		= Related articles on Designing Buildings Wiki =

Editor at 10:03, 8 April 2019

2019-04-08T10:03:51Z

← Older revision		Revision as of 10:03, 8 April 2019
Line 1:		Line 1:
	= The ECA water scheme =		= The ECA water scheme =

−	'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100 ~~per cent~~ first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.	+	'ECA' stands for 'Enhanced Capital Allowances' and this scheme encourages businesses to invest in technologies that save water and improve water quality. It does so by permitting businesses to claim 100% first-year allowances tax on investments in certain technologies and products. This enables businesses to reduce their tax bills accordingly.

	Only new plant and machinery are eligible for an ECA and the plant and machinery must be listed on the Water Technology List ('WTL') which is maintained for capital allowance qualification purposes. The WTL is maintained by AEA Technologies on behalf of DEFRA		Only new plant and machinery are eligible for an ECA and the plant and machinery must be listed on the Water Technology List ('WTL') which is maintained for capital allowance qualification purposes. The WTL is maintained by AEA Technologies on behalf of DEFRA
Line 11:		Line 11:
	ECAs are available on products and technologies that meet the specified criteria within the ECA scheme and are included on the WTL at the time of purchase.This might include:		ECAs are available on products and technologies that meet the specified criteria within the ECA scheme and are included on the WTL at the time of purchase.This might include:

−	* ~~cleaning~~-in-place equipment - monitoring and control equipment, and spray devices	+	* Cleaning-in-place equipment – monitoring and control equipment, and spray devices;
−	* ~~efficient~~ showers - aerated ~~showerheads~~, auto shut-off showers, flow regulators, low-flow ~~showerheads~~ and thermostatic controlled showers	+	* Efficient showers – aerated shower-heads, auto shut-off showers, flow regulators, low-flow shower-heads and thermostatic controlled showers;
−	* ~~efficient~~ taps - automatic shut-off taps, electronic taps, low-flow screw-down or lever taps and spray taps	+	* Efficient taps – automatic shut-off taps, electronic taps, low-flow screw-down or lever taps and spray taps:
−	* ~~efficient~~ toilets - low-flush toilets, retrofit WC flushing devices and urinal controls	+	* Efficient toilets – low-flush toilets, retrofit WC flushing devices and urinal controls;
−	* ~~efficient~~ washing machines - efficient commercial and industrial washing machines	+	* Efficient washing machines – efficient commercial and industrial washing machines:
−	* ~~flow~~ controllers - control and flow-limiting devices	+	* Flow controllers – control and flow-limiting devices:
−	* ~~leakage~~ detection equipment - data loggers, pressure-reducing valve controllers, and remote meter-reading and leak-warning devices	+	* Leakage detection equipment – data loggers, pressure-reducing valve controllers, and remote meter-reading and leak-warning devices;
−	* ~~meters~~ and monitoring equipment - flow meters and water management software	+	* Meters and monitoring equipment – flow meters and water management software;
−	* ~~rainwater~~ harvesting equipment - monitoring and control equipment, rainwater filtration equipment and rainwater storage vessels	+	* Rainwater harvesting equipment – monitoring and control equipment, rainwater filtration equipment and rainwater storage vessels;
−	* ~~small~~-scale slurry and sludge dewatering equipment - belt press, centrifuge and filter press equipment	+	* Small-scale slurry and sludge dewatering equipment – belt press, centrifuge and filter press equipment;
−	* ~~vehicle~~-wash water reclaim units - partial or full reclaim systems	+	* Vehicle-wash water reclaim units – partial or full reclaim systems;
−	* ~~water~~ efficient industrial cleaning equipment - scrubber/driers (walk-behind and ride-on machines) and steam cleaners	+	* Water efficient industrial cleaning equipment – scrubber/driers (walk-behind and ride-on machines) and steam cleaners;
−	* ~~water~~ management equipment for mechanical seals - seal water recycling units, internal flow regulators, and monitoring and control units	+	* Water management equipment for mechanical seals – seal water recycling units, internal flow regulators, and monitoring and control units, and
−	* ~~water~~ reuse systems - see the section below on ECAs for water reuse systems	+	* Water reuse systems – see the section below on ECAs for water reuse systems.

−	To be eligible for the ECA, the product must be on the WTL at the time you buy it, you cannot claim an ECA on a product that is added to the WTL after you purchased it.	+	To be eligible for the ECA, the product must be on the WTL at the time you buy it – you cannot claim an ECA on a product that is added to the WTL after you purchased it.

	New products are added to the WTL on the first day of every month. The criteria for the WTL may be reviewed annually and can include the introduction of new technologies.		New products are added to the WTL on the first day of every month. The criteria for the WTL may be reviewed annually and can include the introduction of new technologies.
Line 36:		Line 36:
	Water reuse technology on the WTL has two sub-technologies:		Water reuse technology on the WTL has two sub-technologies:

−	* ~~efficient~~ membrane filtration equipment	+	* Efficient membrane filtration equipment
−	* ~~waste water~~ recovery and reuse.	+	* Wastewater recovery and reuse.

	Due to their bespoke nature, these technologies are both eligible for ECAs via a certification scheme for each individually installed system, rather than the standard product list used for other technologies on the WTL.		Due to their bespoke nature, these technologies are both eligible for ECAs via a certification scheme for each individually installed system, rather than the standard product list used for other technologies on the WTL.
Line 45:		Line 45:
	The business sectors that can benefit most from using water reuse systems include the following industries:		The business sectors that can benefit most from using water reuse systems include the following industries:

−	* ~~food~~ and drink	+	* Food and drink
−	* ~~printing~~	+	* Printing
−	* ~~chemicals~~	+	* Chemicals
−	* ~~construction~~	+	* Construction
−	* ~~electronics~~	+	* Electronics
−	* ~~metal~~ finishing	+	* Metal finishing.

	= How to apply for a water reuse system to be eligible for ECA's =		= How to apply for a water reuse system to be eligible for ECA's =
Line 58:		Line 58:
	If you are installing a water reuse system, you should ask your manufacturer or supplier to ensure that the design meets the eligibility criteria, as you must provide supporting evidence for this to DEFRA.		If you are installing a water reuse system, you should ask your manufacturer or supplier to ensure that the design meets the eligibility criteria, as you must provide supporting evidence for this to DEFRA.

−	Any investments in these technologies will only qualify for ~~ECA's~~ if a certificate has been issued for the equipment. A certificate can be revoked in certain circumstances, for example, if the recovery and reuse system is certified at design stage and the design of the system changes during development or the development ceases.	+	Any investments in these technologies will only qualify for ECAs if a certificate has been issued for the equipment. A certificate can be revoked in certain circumstances, for example, if the recovery and reuse system is certified at design stage and the design of the system changes during development or the development ceases.

	-----		-----

Designing Buildings at 14:04, 29 March 2019

2019-03-29T14:04:48Z

← Older revision		Revision as of 14:04, 29 March 2019
Line 79:		Line 79:
	* [http://www.hmrc.gov.uk/capital-allowances/fya/water.htm http://www.hmrc.gov.uk/capital-allowances/fya/water.htm]		* [http://www.hmrc.gov.uk/capital-allowances/fya/water.htm http://www.hmrc.gov.uk/capital-allowances/fya/water.htm]

−	[[Category:Sustainability]] [[Category:Taxation]]	+	[[Category:Water]] [[Category:Sustainability]] [[Category:Taxation]]