Enhanced Capital Allowances

The Enhanced Capital Allowance (ECA) scheme is a key part of the Government’s programme to manage climate change, and is designed to encourage businesses to invest in energy-saving equipment.


ECA's enable a business to claim 100% of their first year's capital allowances on their spending on qualifying plant and machinery under the 'annual investment allowance'. Businesses can write off the whole of the capital cost of their investment in these technologies against their taxable profits of the period during which they make the investment. This can deliver a helpful cash flow boost and a shortened payback period and includes the full installation cost too!

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