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Last edited 19 Dec 2017
Enhanced Capital Allowance scheme
Enhanced Capital Allowance (ECA) legislation was introduced by the Government in 2001, creating a scheme that allows businesses to write off the entire cost of any product included on the Energy Technology List (ETL) against taxable profits.
The aim of the scheme is to encourage businesses to invest in energy-saving plant or machinery included on the ETL, as well as low CO2 emission cars, natural gas and hydrogen refuelling infrastructure, and water conservation plant and machinery.
The Carbon Trust manages the ETL on behalf of the government. It is made up of two lists – the Energy Technology Criteria List (ETCL), which specifies the energy-saving performance criteria that scheme-qualifying equipment must meet, and the Energy Technology Product List (ETPL), which is a register of products that are compliant with the ETCL criteria.
By being able to write off the entire cost of equipment against taxable profits in the first year of its purchase, the scheme provides businesses with an incentive to invest in energy-saving equipment, as this can sometimes have a price premium compared to less efficient alternatives. In addition, it can provide businesses with a cash flow boost.
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