Although lighting is a non-listed product on the ECA scheme's technology list, individual products can qualify for ECAs if they meet a certain criterion. Tax relief can be claimed on the purchase and installation of LED lighting and LED controls. The scheme hopes to help reduce carbon emissions (which contribute to climate change) by encouraging businesses to invest more freely in new energy efficient technology. Your ECA claim can be made as part of your annual tax return and, at the discretion of your local tax office, you may be awarded tax relief for not only the cost of lighting but any other direct costs such as installation or transportation.
With regards to lighting, the ECA scheme focuses on encouraging businesses to purchase equipment which automatically switches on and off or dims lighting, therefore saving energy. A number of lighting control categories are ECA eligible including both individual or combinations of; timer controls, presence detectors with associated switching controller, daylight detectors with associated switching and/or dimming controller and networked controls system. White light LED luminaires’ eligibility for ECA is mainly dependant on their light output efficiency; the criterion differs depending on the lighting application.