Energy Technology List (ETL)

The ETL (or Energy Technology Product List, ETPL) is a government-managed list of energy-efficient plant and machinery. It is part of the Enhanced Capital Allowance (ECA) tax scheme for businesses.


If you’re a business that pays income or corporation tax, you’ll be able to claim 100% first year capital allowance on a product if it’s on the ETL at the time of purchase. If it’s been taken off the list, or is added at a later date, you will not.

For more details, see ETL: information for purchasers.


For more details, see ETL: information for manufacturers.


The ETL (or Energy Technology Product List, ETPL) is a government-managed list of energy-efficient plant and machinery, such as boilers, electric motors, and air conditioning and refrigeration systems that qualify for full tax relief. For a product to be on the ETL, it must meet specific energy-saving or energy-efficient criteria. It is part of the Enhanced Capital Allowance (ECA) tax scheme for businesses.

The Department for Business, Energy and Industrial Strategy (BEIS) annually reviews the technologies and products that qualify for inclusion. The ETL is managed on behalf of BEIS by the Carbon Trust.

Products included

  • Air to air energy recovery
  • Automatic monitoring and targeting (AMT) equipment
  • Boiler equipment
  • Combined heat and power (CHP)
  • Compressed air equipment
  • Heat pumps
  • Heating, ventilation and air conditioning (HVAC) equipment
  • High speed hand air dryers
  • Lighting
  • Motors and drives
  • Pipework insulation
  • Refrigeration equipment
  • Solar thermal systems
  • Uninterruptible power supplies
  • Warm air and radiant heaters
  • Waste heat to electricity conversion equipment

For more details about eligible product types and the amount of energy they save, see the technology factsheets about ETL product types.

The Department for the Environment, Food and Rural Affairs (DEFRA) leads on the Enhanced Capital Allowance Scheme for water efficient technologies and issues revised water technology criteria and product lists.

Enhanced Capital Allowance (ECA) scheme

The ECA scheme means that a business can invest in energy-saving plant or machinery that might otherwise be too expensive.

The first year allowances let businesses set 100% of the cost of the assets against taxable profits in a single tax year. This means the company can write off the cost of the new plant or machinery against the business’s taxable profits in the financial year the purchase was made.

An ECA is claimed through a business’s income or corporation tax return in the same way as any other capital allowance. HM Revenue and Customs is responsible for the tax-related aspects of the ECA scheme.



Telephone: 0300 3300657

Budget 2018

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.

The Chancellor also announced a number of changes to update the ETL Criteria to reflect developments in eligible technologies. Subject to Parliamentary approval, these changes are expected to come into force in 2019. Further information will be provided on the site once an implementation date is confirmed.

The changes include the removal of Flow Controllers (a sub-technology of Compressed Air Equipment). The qualifying criteria will be revised for a further 18 of the existing categories.

Budget 2017

Current ETL Criteria and Qualification Documentation

The current ETL criteria are set out in The Capital Allowances (Energy-saving Plant and Machinery) Order 2018 No. 268 which came into force on 22 March 2018. These are:

Please contact in relation to criteria and claim values that were in effect prior to 22 March 2018.

Privacy policy

General Data Protection Regulation (GDPR) - Information for ETL scheme stakeholders

The ETL has been in operation since 2001. During this time BEIS, its predecessor departments and its contractors, have collected stakeholder contact records as part of the public task of delivering this scheme.

At BEIS we’re committed to protecting the personal data we hold and to being transparent about the information we are collecting about you and what we do with it. GDPR gives individuals (whether these be customers, contractors or members of staff) more control over the ways in which businesses process personal data.

To reflect the newest changes in data protection law, and our commitment to transparency, we have updated our privacy policy for the ETL scheme which can be viewed below.

Published 15 May 2015
Last updated 6 March 2019 + show all updates
  1. Publication of changes to the Energy Technology List.

  2. Added details of updated privacy policy.

  3. Latest Product and Criteria lists published. Note added on changes to the technologies supported under the ETL as a result of the 2017 Budget

  4. Energy Technology List – Updated Technology Criteria and Product Eligibility Lists for Enhanced Capital Allowances

  5. Energy Technology List 2016 criteria and product lists update

  6. updated content

  7. First published.