Enhanced Capital Allowances (ECAs) enable a business to claim 100% first-year capital allowances on their spending on qualifying plant and machinery.

Businesses can write off the whole of the capital cost of their investment in these technologies against their taxable profits within the period during which they make the investment. This can deliver a helpful cash flow boost and a shortened payback period.

To view a summary of qualifying technologies and the benefits of choosing products on the Energy Technology List, you can download a leaflet in PDF format by clicking here