enhanced-capital
 

Enhanced Capital Allowances

Enhanced Capital Allowances allow 100% first year writing-down allowances on certain expenditure qualifying as Energy Saving Plant and Machinery and Environmentally Beneficial Plant and Machinery, and which qualifies as “First Year Qualifying Expenditure” under CAA 2001. These include:-

Energy Saving Plant and Machinery – is Plant and Machinery that is unused and not second hand, and must be a qualifying technology or product that appears on the Energy Technology Criteria List and the Energy Technology Product List. However, certain assets are only included in the Energy Technology Criteria List and not covered by the Product list, but may still qualify for ECA’s if they satisfy certain performance measures.

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

The following assets are not covered by the Product List, and therefore must meet certain performance measures:

Environmentally Beneficial Plant and Machinery – is Plant and Machinery utilised for improving water quality and reducing water usage. The Plant and Machinery must be unused and not second hand, and must be qualifying products that appear on the Water Technology Criteria and Product Lists.

The Water Technology Criteria List sets out the environmentally beneficial technology classes, with the Product List including those assets that have been accepted as meeting the criteria of the Water Technology Criteria List. The technology classes include:-

The Energy Technology Criteria and Product Lists and the Water Technology Criteria and Product Lists can be found atwww.eca.gov.uk

 
 
 

The information contained in our website is believed to be correct, but there may be errors or omissions for which PJB cannot be responsible. It is therefore essential to take advice on specific issues.

 

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Purchase Price

This is the original or anticipated purchase price or development cost of your property.

Do not enter the current value here.

Building Type

Please provide the type of building you are looking to claim allowances on.

Note: You will be able to add further information about the type of building in the next step.

Your options here are;

  • Office.
  • Retail: Including high street, shopping centres and retail warehouses.
  • Mixed Use.
  • Industrial: Including warehouses and distribution centres.
  • Other: Leisure, hotels, casinos etc.
Building Category

Please select the description that best suits your property.

Other Information

Please provide any additional information about your property that you may consider appropriate.

Floor Area

Please enter the total floor area of the property.
You can provide either square footage or metres, but only use figures here.
The floor area you specify can either be gross or net internal space.

Floor Area Units

Please select the type of area e.g. Metres or Feet
and if the measurement has been taken as net or gross internal space.

Date of Purchase

Please enter the approximate month and year of purchase, or
if you have developed the property, please provide the
approximate date of completion.

Location Of Property

Where is the property located? Please provide town/city, and country.