The Enhanced Capital Allowance Scheme encourages the adoption of energy saving technologies by allowing businesses to claim 100% capital allowance tax relief on purchases of products on its Energy Technology List.
The planned changes due this summer include a new category for using waste heat, the adoption of seasonal performance data to some product groups and changes to the qualifying thresholds for refrigerated display cabinets and close control air conditioning.
According to the Carbon Trust, the new Waste Heat to Electricity category could, over five years, support carbon savings of 42,000 tonnes of CO2 emissions and reduce on-site electricity consumption by 75GWh.
Seasonal performance data will become a requirement for packaged chillers and air-to-water heat pumps. The Packaged Chillers technology category will only include equipment that is supported with seasonal performance data. An expanded Air-to-Water Heat Pumps category will also move to seasonal performance measurement and see a closer alignment with Eco-Design regulations.
Changes are to be made to the qualifying thresholds for Heat-Pump-Driven Air Curtains and single split water source products are to be removed from this category.
The qualifying thresholds for Refrigerated Display Cabinets and Close Control Air Conditioning will also be changed as will the product testing conditions for the latter.
There will also be changes to the qualifying thresholds for both High Efficiency Lighting Units and White Light Emitting Diode Units, as well as minor housekeeping changes made to other criteria.
Delighted to see the changes approved, Paul Huggins, the associate director of Technology Programmes at the Carbon Trust, said: “They ensure that the ETL remains the foremost and largest list of commercial and industrial energy saving products available in the UK.
“The ETL helps businesses identify best in class products and gives them confidence that claimed energy savings can be achieved. Purchasing ETL listed products enables customers to claim enhanced capital allowances and can also help them achieve SKA or BREEAM environmental impact certification.”
For more information on these changes you can contact the ETL Team directly by emailing [email protected] or calling 0300 3300657.