THE Enhanced Capital Allowance (ECA) scheme is designed to encourage the installation of energy-efficient equipment.
It offers a 100% First Year Allowance (FYA) for investments in items of new (it must be new) energy saving plant and machinery.
Many retail refrigeration items qualify. Make sure you don’t miss out. Get all the details online at www.hmrc.gov.uk/capital-allowances/fya/energy.htm