Expenditure on designated plant and machinery that is considered to
be energy efficient, reduces water use or improves the quality of water
qualifies for a 100% allowance in the same year in which it is incurred.
Qualifying technologies are published in the Energy Technology
Criteria List. This can be found at www.eca.gov.uk. The List is regularly
updated by DEFRA.
There are some non-listed products that still qualify for an ECA. Some
of these non-listed items will require a Certificate of Compliance from
the Department for Energy and Climate Change (DECC) before you
can claim an ECA. Others will require a Certificate of Energy Efficiency
issued by the Secretary of State. Some products such as lighting only
require confirmation of compliance from the manufacturer or supplier.
You need to take care with products that are not supported by the ECA
scheme but include components that do meet the energy technology
list criteria, such as boilers or refrigeration equipment. In that case you
need to look up the published claim values.
Come and speak to us if you buy a lot of plant and machinery and
need to review all your equipment against the ECA scheme. We will let
you know exactly how much you can claim and what supporting
documentation you need.
