Enhanced Capital Allowances

12 June, 2008

The scheme for Enhanced Capital Allowances is explained in a CPD-accredited industry guide from Mitsubishi Electric. The scheme is an incentive for businesses to invest in energy-efficient equipment and covers a wide range of building-services technologies. It enables businesses to claim all of their tax allowances against energy-efficient equipment in the first year after purchase, rather than spreading it over several years. The cost of installation can be offset in the same way, in many cases. For smaller companies that do not pay income tax or corporation tax, help is available as interest-free loans of up to £100 000.

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Enhanced Capital Allowances

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