ECA TAX PURCHASE

ENHANCED CAPITAL ALLOWANCE

There are several forms of financial support to help businesses to invest in more energy-efficient systems.

Under the Enhanced Capital Allowance (ECA) scheme, you can get up to 100 per cent first-year tax relief when you buy any air conditioning system equipment that is included on the Energy Technology List (ETL).

The ECA scheme allows businesses to write off the cost of air conditioning equipment on the ETL against taxable profits in the year of purchase.

For more information, see the governments guide on first-year allowances for energy saving products.

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