The ETL (or Energy Technology Product List, ETPL) is a government-managed list of energy-efficient plant and machinery. It is part of the Enhanced Capital Allowance (ECA) tax scheme for businesses.

Buyers

If you’re a business that pays income or corporation tax, you’ll be able to claim 100% first year capital allowance on a product if it’s on the ETL at the time of purchase. If it’s been taken off the list, or is added at a later date, you will not.

For more details, see ETL: information for purchasers.

Manufacturers

For more details, see ETL: information for manufacturers.

Overview

The ETL (or Energy Technology Product List, ETPL) is a government-managed list of energy-efficient plant and machinery, such as boilers, electric motors, and air conditioning and refrigeration systems that qualify for full tax relief. For a product to be on the ETL, it must meet specific energy-saving or energy-efficient criteria. It is part of the Enhanced Capital Allowance (ECA) tax scheme for businesses.

The Department of Energy and Climate Change (DECC) annually reviews the technologies and products that qualify for inclusion. The ETL is managed on behalf of DECC by the Carbon Trust.

Products included

  • Air to air energy recovery
  • Automatic monitoring and targeting (AMT) equipment
  • Boiler equipment
  • Combined heat and power (CHP)
  • Compressed air equipment
  • Heat pumps
  • Heating, ventilation and air conditioning (HVAC) equipment
  • High speed hand air dryers
  • Lighting
  • Motors and drives
  • Pipework insulation
  • Refrigeration equipment
  • Solar thermal systems
  • Uninterruptible power supplies
  • Warm air and radiant heaters

For more details about eligible product types and the amount of energy they save, see the technology factsheets about ETL product types.

Budget 2015

On 18th March 2015 the Chancellor announced a number of changes to the technologies supported under the ETL. These changes are expected to come into force in late summer/early autumn. Further information will be provided on the site when the implementation date is confirmed.

The changes include the addition of a new technology for Waste Heat Energy Recovery; a significant change to the qualification requirements for Packaged Chillers; and the modification of ECA scheme criteria for 8 of the existing categories.

Budget 2015 criteria and technology changes

Enhanced Capital Allowance (ECA) scheme

The ECA scheme means that a business can invest in energy-saving plant or machinery that might otherwise be too expensive.

The first year allowances let businesses set 100% of the cost of the assets against taxable profits in a single tax year. This means the company can write off the cost of the new plant or machinery against the business’s taxable profits in the financial year the purchase was made.

An ECA is claimed through a business’s income or corporation tax return in the same way as any other capital allowance. HM Revenue and Customs is responsible for the tax-related aspects of the ECA scheme.

Contact

Email: ECAQuestions@carbontrust.co.uk

Telephone: 0300 3300657