Enhanced Capital Allowance

Enhanced Capital Allowances (ECAs) enable business’ to claim 100% first year capital allowances on their spending on qualifying plant and machinery. There are three schemes for ECA’s as follows:

• Energy saving plant and machinery
• Low carbon dioxide emission cars and natural gas & hydrogen refuelling infrastructure
• Water conservation plant and machinery

Any Air-conditioning system that falls into the first category will be allowable under the scheme. If you wish to check if a system will be elligible or if you would simply like more information on how the scheme works then visit – ECA website search.

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