I have bought an energy-saving boiler for my factory. Can I claim for the boiler plus installation and transport costs?
Yes. As long as the boiler you have bought was on the Energy Technology Product List at the point of purchase you can claim an ECA against the value of the equipment and any direct transport and installation costs. These might include the cost of getting the equipment to the site, and any necessary modifications you need to make to accommodate it. Please speak to your tax advisor to find out exactly which costs are eligible for an ECA.