Enhanced capital allowances (ECAs) are part of the part of the capital allowances regime. A 100 per cent first year allowance is given on the expenditure to purchase and install qualifying plant and machinery. ECAs are available on the following:

• Designated energy saving plant and machinery;

• Designated low carbon dioxide cars and refuel gas and hydrogen refuelling infrastructure; and

• Designated water conservation plant and machinery.

Details of qualifying equipment can be found on http://www.etl.decc.gov.uk[1]