As a business, you can write off the cost of energy-saving equipment against your taxable profit in the first year.
The government offers incentives to businesses to reduce their energy consumption in order to meet its commitment to reduce CO2 emissions. The Enhanced Capital Allowance (ECA) lets you claim 100% of your investment in energy efficient equipment – including some lighting – against your taxable profits in the year that you buy the equipment.
Find out more here:
LED lights can be eligible for the ECA and can be claimed against tax
The Department of Energy and Climate Change (DECC) produce a list of energy efficient or energy saving plant and machinery. While white LEDs are an ‘unlisted’ item, they can be eligible for the ECA if they meet certain criteria.
Brightman LEDs meet all the criteria, which are:
Include one or more solid-state LED devices, luminaire and associated electronic control gear/driver
Be capable of producing white light
Be CE marked
Not be emergency lighting
Drivers must comply with EN61347-2-13:2014 or EN 62384:2006 where relevant
Performance Criteria, which can be found here