ABSTRACT
This chapter is intended to raise awareness of the existence, location and relevance of the Energy Technology List and the Water Technology List which are often referred to for simplicity as ‘The Technology Lists’. The lists comprise the technologies and products which qualify for the United Kingdom Government’s Enhanced Capital Allowances (ECA) scheme. Also included in the lists are the energy-saving and water-saving performance criteria for each product or technology. The introduction of Energy Performance Certificates and the Carbon Reduction Commitment Energy Saving Scheme will also promote the types of technologies that could qualify for ECAs. The lists are part of the ECA scheme which was developed by the Treasury, HM Revenue & and the Department of Energy & Climate Change. Interest in ECAs has been highlighted by the changes to the existing capital allowances regime which have reduced the value of allowances for many qualifying items.
