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 — See all updates

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.

Published 29 July 2014
Last updated 16 January 2017 + show all updates

  1. ECA note revised

  2. First published.

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