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get a helping hand from the government

Climate Control Systems are eligible for the Enhanced Capital Allowance (ECA) scheme because they support energy efficiency. This means if you invest in a Climate Control System now, you can offset 100% of the cost against taxable profits for the year - saving up to 40% of the capital cost of the equipment. Talk to us and we’ll explain how investing in a climate control system can get your company a cash flow boost.

40% Write down in year 1

What is the ECA Scheme?

The Chancellor of the Exchequer, Gordon Brown, in his November 1999 Pre-Budget Report, announced support for business investment in low carbon technologies under the climate change levy package. This allowed for the introduction of a 100% first year Enhanced Capital Allowance scheme, and a £50m fund for energy efficiency and renewables.

The Key Features of the Scheme

• All businesses can claim enhanced capital allowances, on their qualifying expenditure, regardless of size, industrial or commercial sector or location

• Enhanced capital allowances permit the full cost of the investment in specified technologies to be relieved for tax purposes against taxable profits of the period of the investment.

• The qualifying technologies have to meet the published energy saving criteria. They are published in the Energy Technology Criteria List, where the criteria will be reviewed on an annual basis; there are no territorial restrictions on manufacturers wishing to place their products on the list or the source of products.

• Only investments in new and unused plant and machinery can qualify for ECAs.

For the Inland Revenue guidance on the scheme for Enhanced 100% Capital Allowances and Energy Saving Investment please see

ECA 40% Write down in year 1

VAT reduced on Air Source Heat Pumps

As announced in the 2005 Budget, the installation of air source heat pumps in residential accommodation and certain charity buildings, has become subject to the reduced VAT rate of five per cent.

This provides a welcome reduction in cost to consumers installing heat pump air conditioning systems to domestic homes in the UK - In most cases it will be cheaper for consumers to fit heat pump systems rather than cooling only systems.

All Mitsubishi heat pump systems currently supplied and fitted by AirTec to residential accommodation will be subject to the reduced rate

The reduced VAT rate only applies to equipment which is both supplied and fitted to residential accommodation - supply only equipment is still subject to the standard 17.5% VAT.

Qualified for Energy Technology List


AirTec - Creating the ideal environment across the South West region

AirTec Climate Control Ltd, 2 Kingswood Court Business Park, Long Meadow, South Brent, Devon, TQ10 9YS
Tel: 01364 649333 Fax: 01364 649444 Email: