Enhanced Capital Allowance

Enhanced Capital Allowances (ECAs) allow you to claim 100% first-year capital allowances on your spending on qualifying plant and machinery.

It means you can write off the whole of the capital cost of the investment against taxable profits in the period in which you make the investment. This delivers a helpful cash flow boost and a shortened payback period.

In order to qualify for ECA you have to install equipment listed on the Carbon Trust's Energy List, which means that it meets their requirement for energy efficiency.

We offer, as a matter of course, only the most energy efficient solutions. Therefore, an installation by EMS will not only be energy efficient but also tax efficient.