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| * Claim 100% tax relief with Blakes Air Conditioning * |
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| Enhanced Capital Allowance |
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Businesses can now claim 100% first-year allowances (FYAs)
expenditure on any of the products listed within the
Energy Technology Criteria List, which includes certain air conditioning units.
Products supported within the scheme include:
* Boilers
* Thermal screens
* Combined heat and power (CHP)
* Pipe insulation
* Motors
* Lighting
* Compact heat exchangers
* Variable speed drives (VSD)
* Refrigeration equipment
* Refrigerated display cabinets and compressors
* Radiant and warm air heaters
* Compressed air equipment
* Heat pumps for space heating
* Solar thermal systems
Heat pump air conditioners and installations are currently covered by the scheme.
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| How to claim 100% First-year allowances (FYAs) |
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Check the Energy Technology List
before investing in any new air conditioning equipment, as only products listed here qualify for the Enhanced Capital Allowance Scheme (ECA). You will find the list and other useful information at
http://www.eca.gov.uk.
You can claim not only the cost of the air conditioning product, but also any costs directly associated with the provision of the air conditioning system, such as installation costs from your allowance.
Your ECA (Enhanced Capital Allowance), is claimed as part of your normal income/corporation tax return calculations (visit the Inland Revenue Website for more details).
Since the Energy Technology List is constantly updated due to expansion and renewal of products, it is important to make sure that your new air conditioning equipment is still listed within the scheme.
It is the customers responsibility to ensure that the scheme covers any air conditioning products purchased. |
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