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Enhanced Capital Allowances (ECA) Two in one out

ECA Two in one out

The 2014 Budget, presented on 19th March 2014, included some changes to the ECA Scheme for energy-saving technologies. These changes, having gone live on 7th August 2014, will affect the current composition of the Energy Technology List.  Two new technologies have  been added to the list - Active Chilled Beams and Desiccant Air Dryers with Energy Saving Controls.  

One additional change, which may have gone unnoticed, relates to variable refrigerant flow (VRF) air conditioning systems, a technology invented in Japan by the Daikin Company in 1982, which circulate the refrigerant within the building multiple fan coil units (FCUs) by use of outdoor condensing units.Before August this year, the ETL website provided a facility to enter the respective model numbers of both of the condenser units and the FCUs to which they were linked, to establish whether the said combinations qualified for ECA.  From now onwards, these VRF systems are no longer listed.  Instead purchasers must now obtain a written statement from their supplier who must confirm that the installation meets the eligibility criteria in force at the time of purchase.  This statement will then be used as the supporting evidence for the purchaser's ECA claim.

The previous regime will still apply to any installations prior to 7th August 2014.

To discuss the impact of these changes to your business please contact:-

Andy White Director
Direct +44 (0) 207 061 7153
Mobile +44(0) 7740 922904

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