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Diversified industrials e-briefing: UK: Government publishes revised list for qualifying technologies for enhanced capital allowances

    • Industrial engineering
    • Industrials


    The UK Government has published the revised lists of qualifying technologies for the purposes of enhanced capital allowances for energy-saving plant and machinery.

    Enhanced capital allowances offer a 100% first year allowance for tax purposes on certain investments in qualifying plant and machinery, enabling businesses incurring such expenditure to write of 100% of the cost of such investment against taxable profits in the year of purchase.

    If an investment potentially qualifies for enhanced capital allowances, it is vital to ensure such investment is structured to obtain such benefit, particularly as any unused allowances can be carried forward to profits in subsequent years in certain circumstances.

    Click here to see the eligibility criteria for technologies that qualify for the Energy-saving Enhanced Capital Allowance Scheme.