Enhanced Capital Allowance
The ECA scheme provides businesses paying income tax or corporation tax the ability to claim 100% of the capital
allowance if included within the Energy Technology List (ETL), at the time of purchase.
On the 7th August 2014, Air Source: Split and Multi Split (including VRF) heat pumps became unlisted. This entitles
products to be included within the ECA, that do not need to be listed, however they must meet the minimum
eligibility criteria, and It is the manufacturers’ responsibility to ensure they meet them accordingly. The tables below
provide details of the Panasonic system combinations, which meet the current ECA criteria.
For VRF systems, the criteria must meet the criteria indicated below. To ensure compliance, the system
combination EER and COP may be calculated using Panasonics VRF designer software. Contact us for details.