AIR CONDITIONING FOR THE OFFICE

Office Air ConditioningThe Enhanced Capital Allowance (ECA) scheme is a key part of the Government’s programme to manage climate change, and is designed to encourage businesses to invest in energy-saving equipment.

            • Open to all businesses that pay UK corporation or income tax, regardless of size, sector or location.
            • Provides 100% first-year capital allowances on investments in energy-saving equipment against taxable profits of the period of investment.
            • All the products listed on the ETPL must meet the energy-saving criteria, published in the ETCL.
            • Only spending on new and unused energy-saving equipment can qualify for ECAs.
            • Capital allowances are available for spending “on the provision of” plant and machinery. This can include certain costs arising as a direct result of the installation of qualifying plant and machinery such as; transport of the equipment to the site, and some direct installation costs.