Guidance

Water efficient enhanced capital allowances

Enhanced capital allowance scheme for water which provides a 100 per cent first year allowance for some water efficient technologies.

From:
Department for Environment, Food & Rural Affairs
Published
10 October 2012
Last updated
10 April 2019 — See all updates

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Documents

Enhanced capital allowance scheme for water efficient technologies product list (updated: 29 March 2019)

Ref: PB14323

PDF, 1.09 MB, 420 pages

Enhanced capital allowance (ECA) scheme for water - Water technology criteria list (updated: 29 March 2019)

Ref: PB14322

PDF, 439 KB, 26 pages

Details

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.

On 29 October 2018, the Chancellor announced that the Enhanced Capital Allowance for energy and water efficient plant and machinery will end in April 2020.

Published 10 October 2012
Last updated 10 April 2019 + show all updates

  1. Updated the product list and criteria list.

  2. Note put on to highlight that some of the products listed apply from 6 October 2016.

  3. Latest product and criteria list added.

  4. 2015 product and criteria lists added.

  5. Updated information about the Treasury Order (Statutory Instrument)

  6. Updated with the 2014 technology product and criteria lists.

  7. Added information about the new SI 2013.

  8. Replaced the documents with the most recent versions.

  9. First published.