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 retrieved for tax purposes against taxable profits for the period of investment.

For more details of the Enhanced Capital Allowance Scheme please follow the links below: