Enhanced Capital Allowance Scheme (ECA)
Department of Energy & Climate Change
The ECA scheme means that a business can invest in energy-saving plant or machinery that might otherwise be too expensive.
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.
An ECA does not cost you anything personally as it is claimed through your income or coporation tax return.