The ECA Scheme (also known as the Enhanced Capital Allowance scheme) provides up-front tax relief for businesses that invest in energy-efficient equipment. With effect from 2003, the Scheme, which already covers many refrigerated display cabinets and compressors, was extended to cover selected upright refrigerated cabinets and freezers.

Under the Scheme, businesses can claim up-front tax relief on their capital spending on designated energy-saving plant and machinery. The Scheme aims to encourage businesses to invest in energy-saving equipment to help reduce their energy use, leading to lower carbon emissions. It is an integral part of the Climate Change Levy programme that has been introduced to help the UK reduce its carbon emissions under the Climate Change Act 2008, with a legally binding target of 80% reduction in greenhouse gas emissions from 1990-2050.

For a full list of Foster products available on the ECA Scheme please download the Foster ECA Green Paper here.