Use of CHPQA to obtain Enhanced Capital Allowances
- Department for Business, Energy & Industrial Strategy
- Part of:
- Low carbon technologies
- First published:
- 29 July 2014
- Last updated:
- 16 January 2017, see all updates
How to claim Enhanced Capital Allowances for Good Quality CHP Schemes
Benefit of GQCHP - ECA
The ECA scheme allows businesses to write off 100% of their investment in those energy saving technologies that are listed in the Energy Technology Criteria List against the taxable profits of the period during which they make the investment. ECAs are claimed in the same way as other capital allowances on the Corporation Tax Return for companies and the Income Tax Return for individuals and partnerships. One of the qualifying technologies is good quality CHP.
Published: 29 July 2014
Updated: 16 January 2017
- ECA note revised
- First published.