Lighting

Although lighting is a non-listed technology, individual products can qualify for an Enhanced Capital Allowance (ECA) if they meet the criteria set out in the Energy Technology Criteria List.

Claiming for an ECA
If a business wants to claim an ECA on any new lighting equipment it installs, it should let its manufacturer / supplier know. The manufacturer / supplier of lighting equipment should be able to advise that businesses on which of their products are eligible for an ECA. Therefore businesses looking to purchase lighting products should seek confirmation of compliance for the products they intend to purchase to the ETL criteria from the product manufacturer / supplier. The confirmation issued by a manufacturer/supplier should then be used to support an ECA claim.