Enhanced Capital Allowances for efficient technologies
Water technologies eligible for Enhanced Capital Allowances
Enhanced Capital Allowances (ECAs) are available on products and technologies that meet the specified criteria of the scheme and are included on the Water Technology List (WTL) at the time of purchase - you cannot claim an ECA on a product that is added to the WTL after you purchased it.
The following technology areas are included on the WTL:
- cleaning-in-place equipment - ie monitoring and control equipment, and spray devices
- efficient showers - ie aerated showerheads, auto shut-off showers, flow regulators, low-flow showerheads and thermostatic controlled showers
- efficient taps - ie automatic shut-off taps, electronic taps, low-flow screw-down/lever taps and spray taps
- efficient toilets - ie low-flush toilets, retrofit WC flushing devices and urinal controls
- efficient washing machines - ie efficient commercial and industrial washing machines
- flow controllers - ie control and flow-limiting devices
- greywater recovery and reuse equipment
- leakage detection equipment - ie data loggers, pressure-reducing valve controllers, and remote meter-reading and leak-warning devices
- meters and monitoring equipment - ie flow meters and water management software
- rainwater harvesting equipment - ie monitoring and control equipment, rainwater filtration equipment and rainwater storage vessels
- small-scale slurry and sludge dewatering equipment - ie belt press, centrifuge and filter press equipment
- vehicle-wash water reclaim units - ie partial or full reclaim systems
- water efficient industrial cleaning equipment - ie scrubber/driers (walk-behind and ride-on machines) and steam cleaners
- water management equipment for mechanical seals - ie seal water recycling units, internal flow regulators, and monitoring and control units
- water reuse systems
New products are added to the WTL on the first day of every month. The criteria for the WTL may be reviewed annually and can include the introduction of new technologies.
You can identify products which are included on the WTL as they can use the WTL 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.
Water reuse systems
Water reuse 'systems' are processed differently to 'products'.
Water reuse technology on the WTL has two sub-technologies:
- efficient membrane filtration equipment
- wastewater recovery and reuse
Due to their bespoke nature, these technologies are both eligible for enhanced capital allowances (ECAs) via a certification scheme for each individually installed system, rather than the standard product list used for other technologies on the WTL.