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.
Manufacturers and suppliers: register and apply to add your product to the ETL.
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.
- 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
- 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
On 22 November 2017, the Chancellor announced a number of changes to the technologies supported under the ETL and those changes have now been published as The Capital Allowances (Energy-saving Plant and Machinery) Order 2018 No. 268. The Order will come into force on 22 March 2018.
The changes include:
- the addition of 3 new sub-technologies for Evaporative Air Coolers, Saturated Steam to Electricity Conversion Equipment and White LED Lighting Modules for Backlit Illuminated Signs
- the removal of 2 sub-technologies for Biomass Fired Warm Air Heaters and Localised Rapid Steam Generators
- the merging of 2 lighting sub-technologies
The qualifying criteria will be revised for a further 8 of the existing categories.