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Enhanced Capital Allowance


The enhanced capital allowance scheme enables business to claim 100% first year capital allowances on investments in energy saving technologies and products. Businesses are now able to write off the whole cost of their investment agains their taxable profit of the period in which they make the investment. Qualifying products are published on the Energy Technology List.

The Energy Technology List was first published on 26th March 2001 and comprises the qualifying technologies and their energy saving eligibility criteria. The energy technology product list details the eligible products that meet the published energy saving criteria and, in some cases, claims values to be used when the qualifying product is incorporated in a larger piece of equipment.

Our high efficient EC motors are not included on the energy technology list because the motor criteria restricts eligibility to only AC cage induction motors. Even though the EC motor is far more efficient than the minimum efficiencies stated within the criteria they cannot presently be accepted on the list as EC motors are not cage induction motors.

Energy Technology List