Enhanced Capital Allowances (ECAs) enable a business to claim 100% first-year capital allowances on their spending on qualifying energy efficient plant and machinery.

Businesses can claim a reduction on their taxable profit by the full cost of spending in the year the investment was made.

This can deliver a helpful cash flow boost and a shortened payback period in addition to cost savings from reduced energy bills.

To qualify, equipment purchased must appear on the Energy Technology List - a list complied by the Government of energy efficient products.