Guide

Enhanced Capital Allowances for efficient technologies

How to claim for an Enhanced Capital Allowance

The Enhanced Capital Allowance (ECA) scheme offers a 100 per cent first-year allowance for investments in certain efficient plant and machinery. It means you can write off, ie deduct, 100 per cent of the cost of qualifying plant and machinery against your taxable profits in the year of purchase.

You should claim ECAs for energy saving equipment in the same way that you claim other first-year allowances. This is through your income tax self-assessment or your corporation tax self-assessment return.

If you need help making your claim for ECAs, you should contact your tax adviser or call the HMRC Self Assessment Helpline on Tel 0300 200 3310.