Guidance

Enhanced Capital Allowance scheme for energy-saving technologies

How businesses using energy-saving plant or machinery can benefit from single-year capital allowances, published by the Carbon Trust.

Document

The Enhanced Capital Allowance scheme for energy-saving technologies: guide to equipment eligible

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Details

How the ECA Scheme for energy saving technologies allows profit or loss-making businesses to benefit from tax breaks when investing in eligible energy-saving equipment. Apply for ECA through HMRC.

Published 15 October 2014