Tax Allowance and Benefits

First Year UK Tax Allowances for Energy Saving Products

The HMRC Enhanced Capital Allowance (ECA) energy scheme aims to encourage businesses to invest in certain energy-saving technologies and provides tax allowances on qualifying products.

The scheme offers a 100% First-Year Allowance (FYA) for investments in certain energy saving plant and machinery. If you buy equipment that qualifies, you can write off, for example, 100% of the cost against that year's taxable profits. This could save you a lot of money, as well as reduce your business' energy use, carbon footprint and climate change levy payments.

The ECA energy scheme supports a variety of energy saving technologies, such as energy efficient boilers, lighting, refrigeration equipment, and metering and monitoring systems. The HMRC guide explains how the scheme works, what energy saving products qualify, and how to claim an allowance.

Visit HMRC for more information
Scheme at a glance
  • Invest in energy-saving technology
  • Receive tax allowances on qualifying products
  • Receive 100% first-year allowance
  • Save money
  • Reduce energy use
  • Reduce Carbon footprint
  • Reduce climate change levy payments
  • Luceco products are included in the scheme

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