What is an Enhanced Capital Allowance (ECA) Scheme?
The scheme allows businesses to write off 100% of the investment of the energy-saving technologies, against the taxable profits in the year in which the investment was made. Each claim is assessed on its potential to reach real energy savings.
The qualifying product needs to be listed on the ETL that is updated to include new or improved products that meet the criteria.
Do you have any qualifying products listed in the Energy Technologies List?
Within each technology area there can be sub-technologies:
- Air to Air energy recovery
- Boiler Equipment
- Combined Heat and Power
- Compressed Air Equipment
- Heat Pumps
- Heating, ventilation and air conditioning (HVAC) equipment
- High Speed Hand Air Dryers
- Lighting
- Motors and Drives
- Pipework Insulation
- Radiant and warm air heaters
- Refrigeration equipment
- Solar thermal systems
Benefits to your business:
> Provides a tax incentive to businesses who invest in equipment from the ETL List
> Open to all businesses that pay UK Corporation or Income Tax regardless of its size, section or location
> Improves cash flow
> Lower energy bill
> Reduction in Climate Change Levy or CRC payment
> Allows you to trade in Enhanced Capital Allowances to benefit from a cheque payment from HMRC
Capital Allowance Review Service can help you maximise the benefits of using energy saving plant and machinery. Our strategic team specialise in helping commercial property owners claim substantial amounts of tax relief they didn’t realise they had!
About Capital Allowance Review Service
Capital Allowance Review Service is seen as a Premium Provider in the market place due to the experience, technical knowledge and approach to each case. We have been awarded the Best Property Capital Allowance Firm in the UK! This success is a result of having the right technical knowledge in the various required disciplines, together with the relevant experience to reach the highest level of due diligence that allows us to unlock funds which Clients did not know they had.
We are a national company, completing claims across the U.K. inclusive of Scotland, Wales and Ireland.
Need further information? Call us to speak to an expert today.
Latest News
25 September 2026Unclaimed Capital Allowances in the UK: How to Recover the Tax Relief Hiding in Your Property
Unclaimed capital allowances UK-wide are far more common than most business owners realise. HMRC’s own research into capital allowances, found that businesses had limited awareness or understanding of capital allowances. This no doubt resulting in missed tax savings as they aren’t aware the...
24 September 2026Capital Allowances for Accountants and Their Clients: How to Add Real Value Without Becoming the Specialist
“Like many other general practitioners, we thought that we knew all the important stuff about capital allowances…after the team had finished with us, we realised there was a whole lot more to be claimed than we first thought!” Chris Booth | Partner – McKellens Chartered Accountants Capital...
Contact Us
Our expert team are here to help answer any of your capital allowances questions or enquires you have about your commercial property.