Enhanced Capital Allowances for efficient technologies
Energy products eligible for Enhanced Capital Allowances
You can only make claims for tax allowances under the Enhanced Capital Allowance (ECA) energy scheme for certain technologies. Qualifying products within these technologies must meet certain eligibility criteria specified on the Energy Technology List (ETL).
The categories of technology covered by the ETL are:
- air-to-air energy recovery
- automatic monitoring and targeting (AMT) equipment - including component-based and portable systems
- boiler equipment - including hot water and steam boilers, biomass boilers and room heaters, condensing water heaters and flue gas economisers
- combined heat and power (CHP)
- compressed air equipment - including flow controllers and master controllers
- heat pumps - including air source, water source and ground source
- heating, ventilation and air conditioning (HVAC) equipment - including HVAC zone controls and close control air conditioning
- high-speed hand air dryers
- lighting - including high-efficiency lighting units, lighting controls and white-light emitting diode units
- motors and drives - including integrated motor drive units, variable speed drives, switched reluctance drives, and single speed and multiple speed motors
- pipework insulation
- refrigeration equipment - including air-cooled condensing units, cellar cooling equipment, automatic air purgers, and refrigerated display cabinets and fittings
- solar thermal systems
- uninterruptible power supplies
- warm air and radiant heaters - including overhead radiant heaters, packaged warm air heaters and biomass fire warm air heaters
The list and eligibility criteria are reviewed annually to take into account technological developments.
You can identify products which are included on the ETL as they should have the ETL symbol.
ECAs are not available on the cost of plant and machinery for use within a property used as a dwelling that you lease out in the UK or overseas. However, items bought for use within common parts may qualify.