| General
Information
Enhanced Capital Allowances (ECA’s) enable businesses to claim 100%
first-year capital allowances on qualifying capital equipment.
To qualify for ECA’s, equipment must have met stringent thresholds
for the use of energy and be independently tested and certified as
such.
Equipment which qualifies is listed on the Enhanced Capital allowance
website.
By investing in qualifying equipment, retailers can write off the
whole of the capital cost of their investment in refrigerated display
against taxable profits of the year in which the investment is made
More information can be found at the ECA web site:
www.eca.gov.uk |