ECA Water Scheme

The ECA Water Scheme is managed by the Department for Environmental Food and Rural Affairs (DEFRA) and HM Revenue and Customs (HMRC).
What is the ECA Water Scheme?
The Enhanced Capital Allowance (ECA) Water Scheme encourages businesses to invest in technologies that save water and improve water quality.

The Government’s Water Technology List (WTL) promotes products including industrial cleaning machines that encourage sustainable water use. Businesses are rewarded for investing in these machines through the Enhanced Capital Allowance (ECA) scheme, an attractive tax incentive.

The ECA Water Scheme allows businesses to offset 100% of the cost of eligible products against its taxable profits in the first year. ECA can reduce your tax bill by £20 for every £100 spent on qualifying machines*.

Why should I purchase equipment off the WTL and how much is ECA worth to my business?​

Purchasing a Nilfisk water efficient cleaning machine off the WTL will allow you to claim ECA and reduce your environmental impact. 

ECA allows a business offset 100% of the cost of eligable products against taxable profits in the first year (all the relief is given up-front there is no unrelieved expenditure for relief in later years)​. ECA can reduce a tax bill by £20 for every £100 spent, asssuming that a business pays 20% Corporation Tax in the year of the investment 

The benefit of first year tax relief will reduce the time it takes to pay off your investment and your water bills will also be reduced in the long term by using water efficient equipment.​​





What equipment qualifies for ECA? 

Eligible equipment is found on the Water Technology List. To qualify for ECA the product must be on the Water Technology List at the time of purchase. If the product you buy meets the current eligible criteria but is not on the Water Technology List at the time you buy it you cannot claim ECA even if it is added to the list at a later date.  Only new equipment is eligible for the ECA Water Scheme, used or second hand equipment do not qualify. ​

New products are added to the Water Technology List on the first day of each month.

The table at the bottom of this page shows the current Nilfisk products that are on the Water Technology List.

Who can claim ECA?​

All businesses that pay UK Corporation tax or income tax can claim ECA on equipment off the Water Technology List. 

Organisations such as local authorities, schools and non-profit organisations that do not have taxable profits / claim tax relief cannot claim ECA, however they can still use the Water Technology List as a source of information to find water efficient equipment to reduce their water consumption and costs.​​



How do I claim ECA for eligible products?

You can claim ECA through you income tax self-assessment or your corporation tax return, in the same way that you claim for other types of first year allowances. ECA must be claimed against a business's taxable profits in the tax year when the investment is made.

Nilfisk products listed on the Water Technology List

​Small Walk-behind Scrubber Dryers 
​Product Number ​Product Name
SC100 E UK
41600700 ​SC351 Full Package UK
​​Medium Walk-behind Scrubber Dryers
​Product Number P​r​​oduct Name​
41600510 ​SC400 E
41600530 ​SC400 B Full Package
9087325020 SC400 B
50000334​ SC430 GO-Line
9087370020 SC450 B​
9087351020 ​SC500​
SC500 Full Package
50000336 SC530 GO-Line​
908 7155 020 ​BA 551 D On-board Charger​


Medium Walk-behind Scurbber Dryer​
​Product Number ​Product Name
SC800 86
​​Stand-on Scrubber Dryer​
​Product Number Product Name
56104002 ​SC1500
Ride-on Scrubber Dryers 
9087364020 ​SC2000 Full Package
20003065 ​BR 652 On-board Charger
20003075 BR 752 On-board Charger
9087264020 ​BR 752C
56601015 ​BR 855

If your require any additional infomation about the ECA Water Scheme and Water Technology List please visit the Water Technology List website​ or contact the Water Technology List Advice line on 0844 875 5885 or email

If you need help making your claim for ECA you should contact your tax advisor or call the HMRC Self-assessment helpline on 0845 900 0444.

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​*Assuming that a business pays 20% Corporation Tax ​​​​​