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 on the different components of a component based AMT system if they meet the energy-saving criteria. Components should be selected according to how well they suit the company’s individual requirements, and they don’t need to be on the Energy Technology Product List.Where new components are added to existing equipment (e.g. a meter reading system is added to meters), the existing equipment must also meet the relevant energy criteria to qualify for a certificate. However, the ECA can only be claimed on the new products.
Before it makes a claim, a business must obtain a certificate 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 Compliance 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.