"Did you know that as part of the government’s programme to manage climate change, Enhanced Capital Allowances (ECA) are available to encourage businesses to invest in certain types of equipment? ECA are 100 per cent first year allowances enabling a business to relieve the entire cost of the asset against profits in the year of acquisition, so providing a cash-flow advantage over other capital allowances.
ECA are available on
- certain energy saving equipment
- certain environmentally beneficial (water efficient) equipment
- cars with carbon dioxide emissions not exceeding 110g/km driven
- natural gas, biogas and hydrogen gas refuelling equipment"
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