ECA are available on:
- Certain energy saving equipment
- Certain environmentally beneficial (water efficient) equipment
- Cars with carbon dioxide emissions not exceeding 110g/km driven
- Natural gas, biogas and hydrogen gas refueling equipment.
This website covers equipment that qualifies for the allowance and provides background information about the scheme and its benefits. It also provides the performance criteria for each technology and it explains how to claim an ECA.
If your business leases or purchases new low carbon emission cars you will find more information at www.hmrc.gov.uk/manuals/camanual/CA23153.htm.
The capital allowances rules for expenditure on cars with emissions above the 110g/km threshold were changed by Finance Act 2009. The replacement rules also have an environmental focus and details may be found at www.hmrc.gov.uk/budget/bn65.pdf
The CA manual will be updated to reflect these changes in the autumn)
For more information on gas refueling equipment go to www.hmrc.gov.uk/manuals/camanual/CA23155.htm
Various measures are available to encourage environmentally friendly transport for staff between home and work. The measures include exemptions from tax for works' bus services and subsidies paid to public bus services www.hmrc.gov.uk/manuals/eimanual/EIM21850.htm as well as the provision of bicycles and cycling equipment www.hmrc.gov.uk/manuals/eimanual/EIM21664.htm
Changing the way in which we carry out our business does not always have to cost money and in many instances can lead to significant savings, for example:
- Switching off appliances rather than leaving them on standby
- recycling wherever possible
- reducing waste and water consumption
- avoiding unnecessary business travel by using alternatives such as video and telephone conferencing.


