Catalogue description Enhanced Capital Allowance Scheme Website

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Details of AT 124
Reference: AT 124
Title: Enhanced Capital Allowance Scheme Website
Description:

This series contains dated gathered versions (or 'snapshots') of the Enhanced Capital Allowance Scheme website. [Please note: These records may be accessed via the UK Government Web Archive]
Date: From 2001
Arrangement:

Please see information at Divisional level.
Related material:

See also:

SU 30

MAF 634
Held by: The National Archives, Kew
Legal status: Public Record(s)
Language: English
Creator:

Department for Environment, Food and Rural Affairs, 2001-

Department of the Environment, Transport and the Regions, 1997-2001

HM Revenue and Customs, 2005-
Physical description: archived website(s)
Access conditions: Open
Immediate source of acquisition:

Gathered from original website.
Accruals: Future website versions may be anticipated.
Administrative / biographical background:

Enhanced Capital Allowances (ECAs) enable a business to claim 100% first-year capital allowances on their spending on qualifying plant and machinery. There are three schemes for ECAs:

  • Energy-saving plant and machinery;
  • Low carbon dioxide emission cars and natural gas and hydrogen refuelling infrastructure;
  • Water conservation plant and machinery.

Businesses can write off the whole of the capital cost of their investment in these technologies against their taxable profits of the period during which they make the investment.

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