Enhanced Capital Allowances
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
- Low carbon dioxide emission cars and natural gas and hydrogen refuelling infrastructure
- Water conservation plant and machinery – 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
The Carbon Trust was set up by Government in 2001 as an independent company. Our mission is to accelerate the move to a low carbon economy by working with organisations to reduce carbon emissions and develop commercial low carbon technologies.
Energy Saving Ideas
Adjustable photocell: Adjustable photocell optimizes energy saving by holding lights off when ambient light conditions are adequate.
Occupancy Sensor: For multi luminaire control, up to two Occupancy Sensors can be fitted to a Lighting Distribution System box. The Occupancy Sensor, whilst providing a quick and efficient means of lighting control, will effectively save energy and reduce costs.