Enhanced capital allowance scheme for water which provides a 100 per cent first year allowance for some water efficient technologies.
You can claim back first year capital allowances on certain water efficient plant and machinery. These documents list the eligible water technologies and products and the criteria for claiming.
The Enhanced Capital Allowance (ECA) lets businesses write off 100 per cent of the cost against taxable profits in the year of purchase. Defra annually reviews the lists of eligible water technologies and products.
The Water Technology List consists of 14 categories of water technologies on which the First Year Capital Allowances can be claimed.