Enhanced Capital Allowance (ECA) scheme

The ECA Scheme provides businesses with 100% first year tax relief on their qualifying capital expenditure.

ECA Scheme

The ETL specifies the energy-saving technologies that are included in the ECA scheme. The scheme allows businesses to write off the whole cost of the equipment against taxable profits in the year of purchase. ECA claims should be submitted as part of your normal corporate or income tax return.

Last modified on 30 October 2024