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.
Enhanced capital allowance scheme for water efficient technologies product list (updated: 6 July 2016)
Ref: PB14323 PDF, 1.06MB, 293 pages
Enhanced capital allowance (ECA) scheme for water - Water technology criteria list (updated: 6 July 2016)
Ref: PB14322 PDF, 413KB, 37 pages
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.
Published: 10 October 2012
Updated: 19 September 2016
- Note put on to highlight that some of the products listed apply from 6 October 2016.
- Latest product and criteria list added.
- 2015 product and criteria lists added.
- Updated information about the Treasury Order (Statutory Instrument)
- Updated with the 2014 technology product and criteria lists.
- Added information about the new SI 2013.
- Replaced the documents with the most recent versions.
- First published.