What equipment is eligible?

Enhanced Capital Allowances (ECAs) can only be claimed on energy-saving products that meet the relevant criteria for their particular technology group – as detailed on the Energy Technology Criteria List (ETCL).

The criteria on the list are reviewed each year, to reflect technological advances and market changes. New technology groups might also be added as part of the annual review, but they must have the approval of the Department for Environment, Food and Rural Affairs (DEFRA), Her Majesty’s Revenue and Customs (HMRC) and the Treasury.

The list of qualifying products, within each technology, is updated each month to include any new or modified products that meet the criteria.

Which technologies and products qualify for ECAs?
An up-to-date list of the technologies that qualify for the allowance can be found on the Energy Technology Product List (ETPL). The groups currently on it are:

Air-to-air energy recovery
Automatic monitoring and targeting (AMT)
Boiler equipment
Combined heat and power (CHP)
Compact heat exchangers
Compressed air equipment
Heat pumps for space heating
Heating, ventilation and air conditioning (HVAC) equipment
Lighting
Motors and drives
Pipework insulation
Radiant and warm air heaters
Refrigeration equipment
Solar thermal systems
UPS

Within these 14 groups, there are 60 sub-technologies such as single speed motors, or variable speed drives. You can use the search function on the right of the page to find any of these sub-technologies, and the products within them that qualify for an ECA.

For 11 of the 14 main technologies, the ETPL lists the specific products eligible for an ECA. These are known as listed products.

Eligible products in the other four technologies (Component based AMT, CHP, Lighting and Pipework insulation) still qualify for an ECA, but don’t appear on the ETPL. These are known as non-listed products.

Find out more about how to claim for listed and non-listed products in Claiming an ECA.