The Enhanced Capital Allowance scheme aims to encourage the purchase of lighting controls that realise energy savings by automatically switching or dimming lighting.
The Enhanced Capital Allowance (ECA) scheme enables businesses to claim a 100% first year capital allowance on investments in certain energy saving equipment, against the taxable profits of the period of investment.
Five different categories of lighting control are covered by the ECA scheme:
Time controllers that automatically switch off lighting at predetermined times.
Presence detectors with associated switching controllers that monitor occupancy and automatically switch off or dim lighting when the area is unoccupied.
Daylight detectors with associated switching controllers that monitor daylight availability and automatically switch off lighting when daylight is sufficient.
Daylight detectors with associated dimming controllers that monitor daylight availability and automatically dim lighting to the level needed.
Central control units that can manage the operation of electric lighting installations that include some or all of the categories of lighting controls above.