A complete component-based AMT system comprises a meter or meters, a meter reading system and analytical software. Suppliers are best placed to advise businesses on buying and installing component based AMT products that qualify for an ECA. However, not all their products will necessarily be eligible. When making an investment, businesses should always specify they want products that qualify for an ECA.
Claiming for an Enhanced Capital Allowance (ECA) Businesses can claim an ECA only when a DECC certificate of Energy Efficiency has been issued.
Individual components in an AMT system should be selected according to how well they suit the company’s requirements. Where new components are added to an existing component AMT system that changes the original system to continue to or to become compliant with the qualifying requirements of a ETL qualifying component AMT system (e.g. more meters are added to an existing system), then, an ECA can be claimed for those newly purchased components only and not for the system components that already existed.
Before it makes a claim, a business must obtain a Certificate of Energy Efficiency to confirm that its chosen system meets the relevant qualifying criteria. This is issued by the Department for Energy and Climate Change (DECC). How do you apply for a DECC certificate?To apply for a DECC Certificate of Energy Efficiency for component based AMT products, please download the following Certificate Request Form. Note that to qualify you must have a complete system installed (as defined by the criteria), however you can only claim for the parts of the system that meet the eligibility criteria and have been purchased during the current tax year. Please return your completed template to ECAQuestions@carbontrust.co.uk accompanied by supporting documentation that shows the products you are claiming for meet the eligibility criteria. Your submission will then be assessed and if successful, a certificate will be issued to you by DECC to allow you make your claim.