ECA : Home Page

Welcome to the ECA Energy scheme

The Enhanced Capital Allowance (ECA) scheme is a key part of the Government’s programme to manage climate change. It provides businesses with enhanced tax relief for investments in equipment that meets published energy-saving criteria.

This website covers equipment that qualifies for the allowance and provides background information about the scheme and its benefits, lists the eligible products and gives the performance criteria for each technology. It also explains how to claim ECAs.

Find out more about the ECA

100 per cent first-year Enhanced Capital Allowances (ECA) allow the full cost of an investment in designated energy-saving plant and machinery to be written off against the taxable profits of the period in which the investment is made. The general rate of capital allowances for spending on plant and machinery is 20% a year on the reducing balance basis.

Information for businesses

Find a product
Search the 14 designated technologies that comprise the ECA scheme to see which items are on the Energy Technology Product List (ETPL). You can narrow your search to look for products with a particular feature, or compare the alternatives in each category.
How do you make a claim?
ECAs are claimed in the business’s income tax or corporation tax return the same way as other capital allowances.

Information for manufacturers

Eligibility criteria
Check the criteria for the 14 technologies and 55 sub-technologies included on the Energy Technology List (ETL) to establish whether your product is eligible for inclusion.
ETL applications
Check the criteria for the 14 technologies and 55 sub-technologies included on the Energy Technology Product List (ETL) to establish whether your product is eligible for inclusion.