Guidance

Use of CHPQA to obtain Enhanced Capital Allowances

How to claim Enhanced Capital Allowances for Good Quality CHP Schemes

• From: Department for Energy Security and Net Zero and Department for Business, Energy & Industrial Strategy
• Published: 29 July 2014
• Last updated: 16 January 2017
  Show all updates

  1. 16 January 2017

     ECA note revised

  2. 29 July 2014

     First published.

Documents

Use of CHPQA To Obtain Enhanced Capital Allowances

PDF, 168 KB, 8 pages

Details

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.