Enhanced Capital Allowance Scheme (ECA)
Enhanced Capital Allowances (ECAs) are a straightforward way for a business to improve its cash flow through accelerated tax relief. The scheme encourages businesses to invest in energy saving plant or machinery specified in the Energy Technology List (ETL) to help reduce carbon emissions, which contribute to climate change. The ETL is a register of products that may be eligible for 100% tax relief under the ECA scheme for energy saving technologies. The Carbon Trust manages the list and promotes the ECA scheme on behalf of government.
For more information, please contact us, or visit www.eca.gov.uk
Alternatively, download the information leaflet below.
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