Can I also claim Enhanced Capital Allowances (ECA) on the same project?
The ECA Scheme for Energy-Saving Investments is fundamentally different to the Carbon Trust Energy-Efficiency Loan scheme. See the ECA website for more details, and click on ‘energy’. Nevertheless, if your loan project features a piece of equipment from the Energy Technology List (ETL) then you may qualify for ECA on the value of that equipment (as opposed to the total value of your loan project).