Enhanced Capital Allowance

Providing businesses with enhanced tax relief for investment in energy-saving equipment. 

The Enhanced Capital Allowance (ECA) scheme provided businesses with a means of identifying energy-saving equipment that are the highest in there category.  From 1st of April 2020, the ECA scheme changed. This will mean an end to the first year’s allowance for products on the Energy Technology List, which allowed 100% of the investment in qualifying plant and machinery to be written off against taxable income. There is currently no fiscal incentive announced that will replace this scheme. The ETL however will continue and develop as a means of promoting energy efficient technologies.

The Energy Technology List (ETL) is a definitive list of all the products that, exceed current efficiency standards. Daikin equipment in the list includes split, Sky Air, VRV, ventilation and chillers. For DX, the list covers approximately the top 20% most efficient air conditioning systems on the market and is updated regularly to ensure that it includes the most energy efficient products currently available.

From 7th August 2014 the process for identifying Daikin Split, Sky & VRV product combinations has moved from listing on the ETL web site to this webpage. There are no changes in efficiency thresholds for qualifying products. Water Cooled VRV and Air Curtains listing remains on the ETL web site.

This website enables you to browse for Daikin systems that are on the ETL - this can assist in selecting VRV, Split and Sky Air products that meet the requirements.

By "creating a project", you can also print a statement of eligibility for any qualifying equipment you have purchased or installed.

In order for the Daikin ETL eligible VRV, Splits & Sky Air Range program to operate correctly, please access this webpage using Chrome.

For ECA claims relating to Split, Sky Air or VRV equipment purchased prior to August 7th 2014, please use the ETL website for proof of eligibility. This can be done by searching the ETL Product List using these filter settings:

Technology: Air Source: Split & Multi-split (inc. VRF);

Manufacturer: Daikin Europe N.V.;

Show: All Products on ETPL since April 1st 2012 (Including recent removals)