Guidance

Enhanced Capital Allowance scheme for energy-saving technologies

How businesses that purchase energy-saving plant or machinery can benefit from single-year capital allowances.

Documents

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 businesses to benefit from tax breaks when investing in eligible energy-saving equipment. Apply for ECA through HMRC.

Published 15 October 2014
Last updated 13 March 2018 + show all updates
  1. Updated publication
  2. First published.