This web site has been produced by the Department for Environment, Food and Rural Affairs (Defra) and HM Revenue and Customs, to provide information about the Enhanced Capital Allowance Scheme for Water Technologies.

The Enhanced Capital Allowance Scheme enables businesses to claim 100% first year capital allowances on investments in technologies and products that encourage sustainable water use. Businesses are now able to write off the whole cost of their investment against their taxable profits of the period during which they make the investment.

Enhanced Capital Allowances will encourage businesses to invest in water saving technologies.