Cookie Warning

This site uses cookies to store information on your computer. See our Cookie Policy page for more details

I am happy with this

Enhanced Capital Allowance (ECA) - Tax Relief

The Enhanced Capital Allowance (ECA) scheme is a key part of the Government's programme to manage climate change, and is designed to encourage businesses to invest in energy-saving equipment.


Why was it introduced?

The Government introduced the ECA scheme in 2001 to encourage businesses to invest in low carbon, energy-saving equipment.


What does the ECA Energy scheme involve?

The scheme provides a tax incentive to businesses that invest in equipment that meets published energy-saving criteria. The Energy Technology List (ETL) details the criteria for each type of technology, and lists those products in each category that meet them. At this time LED lighting does not need to be listed to qualify, however you will require a statement from either the manufacturer or supplier.


For more details, take a look at


View the revised 2015 criteria for ECA compliant lighting:

White Light Emitting Diode Lighting Units

Lighting Controls

High Efficiency Lighting Units


Key features of the Enhanced Capital Allowance scheme

  • Open to all businesses that pay UK corporation or income tax, regardless of size, sector or location. (Loss making businesses may apply against income tax payments)


  • Provides 100% first-year capital allowances on investments in energy-saving equipment against taxable profits of the period of investment


  • Only spending on new and unused energy-saving equipment can qualify for ECAs


  • Capital allowances are available for spending "on the provision of" plant and machinery. This can include certain costs arising as a direct result of the installation of qualifying plant and machinery such as; transport of the equipment to the site, and some direct installation costs. Please refer to the ECA website for more information

The 2015 Enhanced Capital Allowance compliance revision includes lighting controls described as 'products that are specifically designed to switch electric lighting on or off, and/or to dim its ouput. Our wireless lighting control system, halcyon, is now ECA compliant. 

Alongside this, the 2015 minimum luminaire efficacies for white LED lighting units have increased dramatically to further promote the use of more efficient light sources and controls, see table below to see how the values have changed. The 2015 values come into effect from 4th August 2015. 

In summary LED luminaires are required to:

In summary, LED luminaires are required to have an efficacy after 100 hours of continuous operation of:


Category Minimum Luminaire Efficacy (in luminaire lumens per circuit watt) 2013 Minimum Luminaire Efficacy (in luminaire lumens per circuit watt) 2015
Amenity, accent and display lighting >=46 >=75
General interior lighting using downlighting units >=60 >=82
General interior lighting using uplighting units >=75 >=100
General interior lighting using combined up and downlighting units >=75 >=100

Have a colour rendering index that is at least Ra80 for interior general illumination

Have a power factor that is greater than or equal to 0.7 at all levels of product light output.

Individual control gear must have a standby power not exceeding 0.5 watts. 



Do PhotonStar™ Fittings Comply?

LED lighting does not require a certificate to be issued or to be registered on the Energy Technology List. The manufacturer supplies a statement to confirm that products comply with the requirements. The ECA Scheme only applies to white LEDs, RGB is not covered. 

For amenity, accent & display lighting units, all PhotonStar™ light engines comply with the efficiency, colour rendering and other requirements

For general interior illuminations, fittings using the following light engines comply:

  • Titan*
  • Mercury*
  • Aries*
  • Venus*
  • Jupiter*

*Please check each llm/cW for each bezel and beam angle variant for compliance.

If you intend to make an ECA claim you should contact our sales team before placing your order. The power factor is determined by the driver. All of our recommended “A” controllers and drivers comply.
As lighting is typically only written down at 8% per annum, it potentially offers a greater cashflow advantage than other energy saving products when ECA is claimed.