ABSTRACT
This chapter intends to raise awareness of the existence, location and relevance of the Energy Technology List (ETL) and the Water Technology List (WTL) which is often referred to for simplicity as 'The Technology Lists'. The lists comprise the technologies and products which qualify for the UK 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. ECAs are only available to investors of qualifying plant and machinery and not developers. The lists are part of the ECA scheme which was developed by the Treasury, HM Revenue & and the Department of Energy & Climate Change (DECC). For products on the technology lists, claims are considered for the cost of the equipment itself, and other costs directly involved in installing it. These include transportation; installation; preliminary costs and oncosts; and professional fees.
