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About ECA - Energy
Claiming an Enhanced Capital Allowance (ECA)
- What are claim values?
- Listed products
- Non-listed products
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Listed products

Listed products are those that qualify for an Enhanced Capital Allowance (ECA), and appear on the Energy Technology Product List. If the equipment you purchase is listed, making a claim should be straightforward.

Claiming for listed products
For products on the Energy Technology Product List, you can claim on the cost of the equipment itself, and other costs directly involved in installing it. These include:

Transportation — the cost of getting equipment to the site.
Installation — cranage (to lift heavy equipment into place), project management costs and labour, plus any necessary modifications to the site or existing equipment.
Professional Fees — if they are directly related to the acquisition and installation of the equipment.

Any remote or indirect costs do not qualify for the ECA — for example, staff time spent taken to select the right equipment. Remember, only new equipment is eligible for an ECA — used or secondhand equipment does not qualify.

If the product you purchase forms part of a larger piece of equipment, you should refer to the published claim values to find out what proportion of the total cost qualifies for the ECA.

For further informationm on Budget 2008 and guidance and advice on what costs qualify for an ECA claim, consult your tax advisor or visit the HM Revenue and Customs (HMRC) website.