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Welcome to the Energy Technology List

The Enhanced Capital Allowance (ECA) scheme exists to help businesses like yours invest in energy-saving products from the world-leading Energy Technology List (ETL)
The comprehensive list details 
energy efficient products, including plant and machinery that meet certain set criteria. Thanks to the ECA you can write off 100 percent of the cost of these assets against your taxable profits in the first year.

Manufacturers, find out how you can get your product listed on the Energy Technology List.

Energy Technology List ETL logo

Using the ETL is ideal if you want to:

  • Invest in energy efficient equipment for your business
  • Save money by reducing tax due on your profits
  • Lower overheads and reduce energy bills
  • Build your assets
  • Boost cash flow
  • Reduce your business’ energy consumption and emissions
  • Meet strict environmental legislation requirements

Got a question?

Give us a call on 0300 3300657, email ECAQuestions@carbontrust.com, or read on for more information.

Guidance

What is the ETL?

energy efficient boilers

The Energy Technology List (ETL) is a list created and updated monthly by the government’s Department for Business, Energy and Industrial Strategy (BEIS), which provides details of energy-saving products for businesses. The list includes a wide range of products and technologies, including boilers, heat pumps, electric motors, air conditioning systems and much more. To be eligible for inclusion in the list, all products listed must meet specified criteria. Since its inception, the scheme has assessed nearly 60,000 products, and now features 57 technology categories.

If your business purchases a product from the list, you can then claim 100 percent first year capital allowance on it. Have a particular product in mind? Use the BEIS site to search for eligible products.

Why are some products not on the list?

energy efficient lightbulb

Some technologies are so numerous that listing them individually doesn't make sense. Products in the lighting, automatic monitoring & targeting systems, some air source heat pumps, pipework insulation and combined heat and power (CHP) categories are not listed on the ETL.

When purchasing these products, you will typically need a statement provided by the manufacturer of the product in question which states how it meets the eligibility criteria. To evidence which lighting is eligible there is a checklist and statement template which we encourage purchasers and suppliers to use.

Government has a specific process for qualifying CHP systems.

In other cases, a product may have been removed from the ETL if it no longer meets the criteria. You can view all products removed before 1 April 2016 on the government website. Any products removed after this date are shown within the main product search list. 

There are also some products not covered by the scheme, such as building fabrics or energy-generating products like wind turbines.

Can I make a claim?

filling in tax return


If you want to make a claim for a product on the ETL, you must pay either:

  • Income tax, or
  • Corporation tax

 

You can claim through the scheme just as you would claim for capital allowances through your self-assessment tax return. If your company hasn’t made any taxable profits, you can find out how to claim via the HMRC website.

What’s the process?

business man shakes hands with construction worker

If you’d like to purchase a new product, firstly check the ETL product list to make sure it’s eligible. Remember, in order to claim through the scheme, the product you choose must be listed in the ETL on the day you make the purchase.

Next, you’ll need an invoice which shows the value of the eligible product. If the product is part of a larger piece of equipment, it’s important to note that you can only claim for the part which is covered in the ETL. If the value of the individual product is not listed on the invoice, then refer to the claim values list to check the amount you can claim.


When it’s time to submit your tax return, you should include details of your purchase along with any other capital allowances. Get more information on claiming 
capital allowances here.

For further information on making an ETL claim, see the ETL information for purchasers factsheet.

Let’s get started

ETL product list manufacturer


If you want to improve your cash flow, reduce your carbon footprint, save energy and invest in energy-efficient products, then make the ETL part of your ongoing procurement process. 

For Green Great Britain Week, 15th – 19th October, the ETL published two new Technology Information Leaflets. The leaflets explain how energy efficient products in these technologies can help you to save money and energy, with detailed examples of these benefits. The new leaflets cover Lighting and High Speed Hand Air Dryers and are part of a collection of Technology Information Leaflets.

There are approximately 17,000 products listed right now, so find your perfect solution by searching the list today.

Contact us

smiling woman in call centre

Our experienced team at the Carbon Trust is on hand to talk you through any questions you may have around the Energy Technology List or the Enhanced Capital Allowance. 


Give us a call on 0300 3300 657 or email: ECAQuestions@carbontrust.com

 

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