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Enhanced capital allowances changes

Enhanced Capital Allowances (ECAs) of 100% are available to any size of business which buys brand new energy saving plant and machinery, including water saving plant. The ECA allows a full write off for tax purposes of the cost of qualifying plant and machinery. From time to time the qualifying criteria and items are amended and the 2010 amendments are set out on the website detailed below.

Please contact us if you would like advice on capital allowances.

Internet links: ECA website ECA recent changes

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