Enhanced Capital Allowance (ECA) is part of the Government’s programme to manage climate change. It provides businesses and companies with an opportunity to claim tax relief on investments in equipment that meets specific published energy saving criteria. There are three ECA schemes in total – energy saving equipment; water efficient equipment and low carbon dioxide emission cars. The ECA scheme is available to all businesses that pay corporation or income tax in the UK. For details of eligibility and how to claim see the Enhanced Capital Allowance website and HM Revenue and Customs information.
