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Claiming an Enhanced Capital Allowance (ECA)

 

ECAs are claimed in the business’s income tax or corporation tax return the same way as other capital allowances. The documentation you need to make an ECA claim depends on the type of energy-saving equipment purchased. This section will tell you all you need to know about making an ECA claim for products from different technology categories.

Technology types
There are two different groups of energy-saving technology that qualify for an ECA.

  • Listed products meet the criteria presented in the Energy Technology Criteria List (ETCL) and are listed on the Energy Technology Product List (ETPL).
  • Non-listed products also meet the ETCL but are not listed on the ETPL.

While the process of claiming an ECA is always the same, the steps you need to take to make a valid claim can vary. The table below shows which technology groups are listed and which are not, and indicates what additional documentation is needed to support an ECA claim.

Some products that don’t qualify for an ECA might have one or more components that do. For these, there will be a claim value to show how much of the total cost is eligible for an ECA. Find out more about claim values.

How do you claim an ECA?
ECA claims should be submitted as part of your normal corporate or income tax return.

It’s important to retain all documents relating to your ECA claim, including invoices, dated screen prints from the ECA website and anything from the company that installs the equipment. HMRC may investigate any aspect of a tax return and you should have all necessary evidence to hand to support your claim.

For more information please refer to HM Revenue and Customs (HMRC) and the links below:

  • CA20000 - Plant and Machinery Allowance (PMA)
  • CA23100 - PMA: First year allowance (FYA)
 
 
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