Enhanced Capital Allowances (ECAs)
Enhanced Capital Allowances (ECAs) enable a business to claim 100% first-year capital allowances on their spending on qualifying plant and machinery. There are three schemes for ECAs:
- Energy-saving plant and machinery, as defined by Energy Technologies List
- Low carbon dioxide emission cars and natural gas and hydrogen refuelling infrastructure
- Water conservation plant and machinery
For details on first-year allowances in general, please refer to the Enhanced Capital Allowances website.
For specific information on claiming ECAs for energy-saving plant and machinery, please refer to the Energy Technology List website.