In 2001 the Government introduced the Enhanced Capital Allowance Scheme (ECA) to reward businesses that invest in energy-saving equipment.

The key features of the scheme:

• All businesses can claim ECA on their qualifying expenditure regardless of size, industrial or commercial sector or location
• Enhanced Capital Allowance permits the full cost of investment in specified technologies to be retreived for tax purposes against taxable profits for the period of investment.

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For more details of the Enhanced Capital Allowance Scheme browse the links above

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