Enhanced Capital Allowances

• Expenditure on energy saving plant and machinery incurred on or after 1st April 2001 (17th April 2002 for leased plant and machinery), and

• Expenditure on environmentally beneficial plant and machinery incurred on or after 1st April 2003

Energy saving plant and machinery is plant and machinery that is unused and not second hand, and must be qualifying products that appear on the Energy Technology Criteria and Product Lists. Certain assets are not covered by the Product List, and are covered only by the Criteria List and must satisfy certain performance measures.

Assets that must meet conditions of Energy technology Criteria List and specified in the Product List:-

1. Boilers
2. Motors and variable speed drives
3. Refrigeration equipment
4. Thermal screens
5. Heat pumps (on or after 5/8/2002)
6. Warm air and radiant heaters (on or after 5/8/2002)
7. Compressed air equipment (on or after 5/8/2002)
8. Solar thermal systems (on or after 5/8/2002)
9. Automatic monitoring and targeting equipment (on or after 5/8/2003)
10. Air to air energy recovery equipment (on or after 26/8/2004)
11. Compact heat exchangers (on or after 26/8/2004)
12. HVAC zone controls (on or after 26/8/2004)

Assets not covered by the Product List, which must meet certain performance measures:-

1. Combined heat and power
2. Lighting
3. Pipework insulation

Environmentally beneficial plant and machinery is plant and machinery that is unused and not second hand, which is not a long life asset, and must be qualifying products that appear on the Water Technology Criteria and Product Lists.

Assets that must meet conditions of Water Technology Criteria List and are specified in the Product List:-

1. Meters and monitoring equipment
2. Flow controllers
3. Leakage detection equipment
4. Efficient toilets
5. Efficient taps
6. Rainwater harvesting equipment (on or after 26/8/2004)

The Energy Technology Criteria and Product Lists and the Water Technology Criteria and Product Lists are available at www.eca.gov.uk.