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Energy Technology List

Enhanced Capital Allowances (ECAs) enable a business to claim 100% first-year capital allowances on their spending on qualifying plant and machinery. This means that businesses can write off the whole of the capital cost of their investment in these technologies against their taxable profits of the period during which they make the investment. This can deliver a helpful cash flow boost and a shortened payback period.

The Energy Technology List (ETL) details the energy-saving technologies and products that qualify for the ECA scheme. An equipment manufacturer or supplier can use the ETL symbol to show that a product has been independently assessed and meets the energy-saving criteria. For more information please see the website

The Carbon Trust administers the ECA scheme on behalf of the UK Government. The Carbon Trust also offers free and impartial information and advice on energy efficiency, as well as services and products such as energy surveys and interest free loans.

For more information please see
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