Find out about tips, the benefits of buying equipment listed on the ETL, and the technology groups that are covered.
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.
Using the ETL is ideal if you want to:
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.
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.
If you want to make a claim for a product on the ETL, you must pay either:
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.
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.