Enhanced Capital Allowance

Enhanced Capital Allowance (ECA) is a UK government scheme that encourages investment in energy efficient products to reduce carbon emissions.

What is it?

ECA helps businesses to invest more freely in energy saving solutions – such as LED lighting and lighting controls. Certain types of energy efficient lighting products are eligible for full corporation tax relief under the ECA scheme. Tax relief can be claimed on the purchase and installation costs of specific types of LED lighting and lighting controls. The Carbon Trust manages the approved technologies list and promotes the ECA scheme on behalf of the government.

How your business can benefit

With this scheme tax relief is available to companies paying UK corporation tax when they buy and install certain types of LED lighting and controls. Tax relief is gained by offsetting the purchase and part of the installation cost against taxable profits in the year of purchase. Ex-Or will support your claim for tax relief on installations using our products by confirming that compliant luminaires and sensors have been used.

Click here for further information