Introduction

This subdivision is designed to advise end-users in how the Climate Change Levy and the Enhanced Capital Allowance scheme works.

Advice and information on tax claims, qualifying expenditure, benefits and the “technical areas” are all provided in the pages below.

The CCL & ECA system is detailed and complex and covers a varying list of technologies that is updated annually to coincide with the Budget report.

We have identified the industry segments that we specialise in and have structured a brief criteria of qualifying technologies to include:

description
application
benefits
specifics

Further details regarding the required British Standards from manufacturers and information on product performance, energy saving specifications and relevant product testing is available from JBC head office.

Note

Investments in energy-saving boilers, burners, plant and equipment can qualify for ECA’s provided the equipment specified is named on the Energy Technology List provided by the Government and available from the Carbon Trust.