Environmental guidance for your business in Northern Ireland & Scotland
The Enhanced Capital Allowance (ECA) scheme enables you to deduct the whole cost of your investment in water-saving technologies and products from your profits in the tax year that you make the purchase. The scheme is available to businesses that pay UK corporation tax or income tax, and that have enough profits for the allowance to be written off against.
You can claim the allowance when you buy any of the products that appear on the water technology list (WTL). The WTL includes water efficient products from taps to industrial cleaning and leak detection equipment.
Manufacturers and suppliers that wish to include their products on the WTL must meet certain qualifying criteria. The WTL symbol can be used to promote products for sales and marketing purposes.
The following technology areas are included on the WTL:
To be eligible for the ECA, the product must be on the WTL at the time you buy it - you cannot claim an ECA on a product that is added to the WTL after you purchased it.
New products are added to the WTL on the first day of every month. The criteria for the WTL may be reviewed annually and can include the introduction of new technologies.
WRAP (Waste & Resources Action Programme) provides structured information and support to businesses to help them achieve water efficiency savings in Northern Ireland.
Zero Waste Scotland provides structured information and support to businesses to help them achieve water efficiency savings in Scotland.
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