As part of the 2001 Climate Change Levy (CCL) Enhanced Capital Allowance is a key Government’s programme introduced to encourage business investment in renewable energy technology.


What is it?

The Enhanced Capital Allowance scheme works as an immediate reward for any business, small or large, investing in ECA qualifying equipment. Different from capital allowances, ECA enables businesses to relieve 100% of taxes on qualifying costs in the first year. This is best described in monetary terms; for example: If your business pays corporate tax at 21%, a £5,000.00 investment in ECA qualifying equipment reduces your tax bill by £1,050.00 during the year of purchase.


What are the benefits?

  • Open to all businesses who pay corporate or income tax, irrelevant of size, location of sector

  • First-year capital allowance on 100% of the investment in energy-saving equipment against taxable profits.

  • Reducing overall cost of equipment (when compared to non-qualifying equipment).

  • Long term energy saving, and reduces carbon emissions.


CHC are constantly looking for innovative ways to improve clients’ environmental impact without negotiating business performance. As part of this mission CHC have established a dedicated team specialising in ECA qualifying equipment and have gained a breadth of knowledge and experience managing the process from inception to completion. CHC can provide detailed proposals specifying which equipment is best suited for your needs, supplying at competitive prices, managing installation and serving as well as ensuring claims are completed successfully.