Policy paper

Enhanced capital allowances schemes for energy saving and environmentally beneficial (water-efficient) technologies

This Tax Information and Impact Note applies to businesses investing in energy saving and environmentally beneficial (water efficient) technologies.



This measure updates the lists of technologies and products covered by the energy-saving and water efficient enhanced capital allowances (ECA) schemes. The schemes allow 100% of the cost of an investment in qualifying plant and machinery to be written off against the taxable profits of the period in which the investment is made, improving cash flow for businesses.

Published 14 July 2015