Enhanced Capital Allowances

Enhanced Capital Allowances (ECAs) provide 100% tax relief for businesses that invest in energy or water saving equipment which is listed on the Energy or Water Technology List.

For a business, the allowance is an up-front tax relief delivering a significant cash flow boost and shortening the payback period on the investment.

Technologies supported by the scheme include the following:

Boilers, refrigeration equipment, lighting, combined heat and power plants, motors, warm air and radiant heaters, heat pumps for space heating, efficient showers and toilets and rainwater harvesting equipment.

The tax relief, whilst attractive, in practice can be difficult to obtain due to the evidence and documentation required to support such claims.

Gateley Capitus has unrivalled experience in dealing with Enhanced Capital Allowances claims as applied to a wide variety of capital projects including buildings, waste to energy plants, anaerobic digestion facilities and wind, water and solar power. Our approach to dealing with the issues that arise when considering ECAs optimises all the tax relief potentially available.

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