Why aren’t cheap, easy energy-saving measures such as roof insulation on the list?
The ECA energy scheme provides a tax break to help businesses invest in energy-saving equipment that might otherwise be too expensive. To qualify for the allowance, the equipment must be classified as “plant” or “machinery” under tax law. Unfortunately roof insulation is not. However, there’s a range of other government schemes specifically designed to promote simple energy-saving measures like this. Roof insulation itself comes under building regulations. ETL as a public sector procurement tool The Energy Technology List (ETL) is solely for the purposes of identifying those energy efficient products which are eligible for an enhanced capital allowance. However, it has come to our notice that the ETL is often used as one of the procurement criteria products have to meet in order to demonstrate they are energy efficient. We should like to make clear that the ETL was drawn up specifically to provide prospective purchasers with confirmation that a particular energy efficient product would
