The Enhanced Capital Allowances scheme is claiming a new level of popularity since the Carbon Trust took over management and promotion the programme in August 2002.
Since that time the Carbon Trust says that applications from manufacturers to have their products added to the ECA list have risen to 376. This compares to just 66 over the seven months before August last year. Of these applications, 179 have been successful, with 1225 products added to the Energy Technology List.

Several new technologies have qualified for ECA benefits including warm air heaters, radiant heaters and heat pumps. Manufacturers with qualifying products can use the ETL symbol, showing that their products meet energy efficiency criteria. Further evidence of the ECA scheme can be seen, says the Trust, in the rise of direct enquiries to the website and helpline.

Purchasers of such products can claim the Enhanced Capital Allowance, which enables businesses to write off the costs of capital assets against taxable profits. Capital allowances on plant and machinery are generally 25% a year on a reducing balance basis.

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Building Sustainable Design