Air Source Heat Pump Capital Allowances

How do I benefit?

By choosing to invest in the most energy efficient equipment, your business can deduct the full capital cost of the investment from your taxable profits over the same period.

The Enhanced Capital Allowances Scheme enables you to claim a 100% first year capital allowance on expenditure on qualifying energy efficient plant and machinery.

Choosing a modern inverter drive air conditioning system can save 30% of energy over a non-variable model, so the savings are virtually endless.

What does the scheme mean for me?

1. Beneficial cash flow boost

2. Shorter payback period

3. Lower day-to-day running costs

Heat pump customers

For domestic customers installing new heat pump air conditioning systems, VAT rates of 5% are available, while new domestic projects are available at 0%.