Enhanced Capital Allowance

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

The Enhanced Capital Allowance (ECA) scheme provides businesses with enhanced tax relief for investment in energy-saving equipment that meets specified Government criteria. It allows 100% of the investment to be written off against taxable profit in the year the investment is made.

The Energy Technology List (ETL) is a definitive list of all the products that qualify for the ECA, typically by meeting or exceeding efficiency standards. Daikin equipment included in the list includes split, Sky Air, VRV, ventilation and chillers. For DX, the list covers approximately the top 20% of air conditioning systems 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 ECA web site to this webpage. There are no changes in efficiency thresholds for qualifying products.

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 ECA requirements.

By "creating a project", you can also print a statement of eligibility for any qualifying equipment you have purchased or installed. This statement can be used to support a claim for ECA.

In order for the Daikin ECA 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)