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Claiming an Enhanced Capital Allowance (ECA)
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High efficiency lighting units
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These units comprise light fittings and energy-efficient lamps. Several different combinations are eligible for an Enhanced Capital Allowance (ECA).
Businesses looking to claim an ECA should consult a manufacturer who understands the Energy Technology List criteria for lighting units, or has completed a supplier assessment.
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Lighting / High Efficiency Lighting Unit / listed on the ETL today
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