Enhanced Capital Allowance Scheme (ECA)

Department of Energy & Climate Change

What does it do?

The ECA scheme means that a business can invest in energy-saving plant or machinery that might otherwise be too expensive.

What will the benefits be for me?
The first year allowances let businesses set 100% of the cost of the assets against taxable profits in a single tax year. This means the company can write off the cost of the new plant or machinery against the business’s taxable profits in the financial year the purchase was made.
How do I access the service?

An ECA is claimed through a business’s income or corporation tax return in the same way as any other capital allowance. HM Revenue and Customs is responsible for the tax-related aspects of the ECA scheme.

How much will it cost

An ECA does not cost you anything personally as it is claimed through your income or coporation tax return.

Contact Details
Department of Energy & Climate Change
Department of Energy & Climate Change
Tel: 0300 3300657