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 supplier know. The supplier will then ensure that the new products meet the relevant criteria, and provide documents confirming this.

Finding a supplier
The ECA website contains details of manufacturers who have completed Energy Technology List self-assessment against the criteria for high efficiency lighting units and lighting controls.

These suppliers are best placed to advise companies on buying and installing lighting products that qualify for an ECA. However, not all their products will necessarily be eligible. When investing in new equipment, businesses should always specify in writing to their supplier that they want products that qualify for an ECA.