AIR CONDITIONING AND THE ECA SCHEME

The Enhanced Capital Allowance (ECA) scheme is a key part of the Government’s programme to manage climate change, and is designed to encourage businesses to invest in energy-saving equipment.

  • Open to all businesses that pay UK corporation or income tax, regardless of size, sector or location.
  • Provides 100% first-year capital allowances on investments in energy-saving equipment against taxable profits of the period of investment.
  • All the products listed on the ETPL must meet the energy-saving criteria, published in the ETCL.
  • Only spending on new and unused energy-saving equipment can qualify for ECAs.
  • Capital allowances are available for spending “on the provision of” plant and machinery. This can include certain costs arising as a direct result of the installation of qualifying plant and machinery such as; transport of the equipment to the site, and some direct installation costs.

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LATEST NEWS
Enhanced Capital Allowance
Thanks to the Government's programme to manage climate change, businesses can now benefit from the Enhanced Capital Allowance (ECA) scheme which provides businesses with enhanced tax relief for investments in equipment that meets published energy-saving... Read More
 
 
DOMESTIC
Domestic Air Conditioning

RETAIL
Retail Air Conditioning

OFFICE
Office Air Conditioning