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Tax Relief

Tax Incentives

CLAIM 100% 

FIRST YEAR CAPITAL 

ALLOWANCE!

The Enhanced Capital Allowance (ECA) scheme is a key part of the Government’s program to manage climate change, and is designed to enourage businesses to invest in energy saving equipment.

The scheme enables businesses to claim a 100% first year capital allowance on investments in equipment that meets published energy-saving criteria on the Energy Technology Lits (ETL).

CLAIM £240 FOR 

EVERY £1000 SPENT!

If a business spent £1000 on installing traditional fluorescent lighting, claimed a standard capital allowance at the 8% rate and paid 24% corporation tax then the tax relief would be £19.20.

Further tax relief could be claimed in subsequent years. If however the business invested in an energy efficient technology that meets the qualifying criteria of the Energy Technology List, then it could claim an Enhanced Capital Allowance, giving a one off 100% tax relief of £240.