The ECA (Enhanced Capital Allowance) Scheme encourages businesses to invest in energy-saving products specified on the Energy Technology List (ETL), which is also managed by the Carbon Trust on behalf of the UK Government.
There are many benefits as the scheme will allow businesses to write off the whole cost of the product against taxable profits in the year of purchase. This can provide a cash flow increase and an incentive to investing energy-saving equipment, which normally involves a price premium when compared to less efficient alternatives.
For more details visit: http://www.gov.uk/guidance/energy-technology-list
Mitsubishi Heavy Industries Air-condoning Europe, Ltd. has developed a range of highly efficient RAC & PAC systems which successfully qualify for ECA.