Guidance

Plant or machinery capital allowances

This document provides high level information about plant and machinery tax capital allowances in relation to the Energy Technology List (ETL).

Documents

Plant or machinery capital allowances

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Details

The Energy Technology List comprises the technologies that qualify for the UK government’s energy-saving Enhanced Capital Allowance (ECA) scheme and their energy-saving eligibility criteria.

See the Energy Technology Product List for the eligible products in this category, listed by brand name.

Published 24 August 2018