Enhanced capital allowances

A new list of equipment that qualifies for enhanced capital allowances has been issued

DECC has published a revised list of equipment that qualifies for enhanced capital allowances (ECAs).

The allowances enable businesses to claim 100% first-year capital allowances on spending on qualifying plant and machinery.

There are three schemes for ECAs: energy-saving plant and machinery, as defined by the Energy Technologies List; low-CO2-emission cars and natural gas and hydrogen refuelling infrastructure; and water conservation plant and machinery.