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1、6,英国 ECA= Enhanced Capital Allowance Scheme 加强资本免税额计划,加强资本免税额计划:如公司购买节能设备(在政府制定的具体名单上),则可在进行投资的当年,在这一支出上获得100%的免税。 Enhanced capital allowance scheme: business can claim 100% tax allowances on their capital spending on specified energy saving equipment against their taxable profits for the year durin

2、g which they make the investment. Enhanced Capital Allowance (ECA) Scheme: is a key part of the Governments programme to manage climate change. It provides businesses with enhanced tax relief for investments in equipment that meets published energy-saving criteria. This website provides background i

3、nformation about the scheme and its benefits,6,英国 ECA-产品类别,Amenity lighting is decorative lighting intended to enhance the appearance of a building or outdoor area in order to promote the activities of a business. It can include mood lighting of hotels, bars and restaurants and other leisure activit

4、ies; and decorative lighting for public areas of buildings and parts of buildings or the surrounding grounds (where such lighting is necessary to the enhancement of the business function). It does not include lighting to provide general illumination or circulation, or building lighting that would be

5、 present regardless of the type of business being carried out. Display lighting comprises lighting intended to highlight displays of exhibits or merchandise. It includes spot or projector lighting in shops, theatres, galleries and studios; illuminated signs associated with the business function; and

6、 display case lighting. Accent lighting comprises lighting that is intended to provide additional light over a specific small area in order to carry out or promote the activities of a business. This may include lighting required for a particular task (e.g. medical or dental examination, supplementar

7、y lighting for fine machining work or critical inspection work). It does not cover general lighting for an entire room or a large part of a room. General interior lighting covers all interior lighting other than amenity, accent and display lighting as defined above. General interior lighting include

8、s Industrial lighting which comprises hi-bay, installations for manufacturing processes and storage. Exterior area lighting covers all exterior lighting which is intended to provide downward light onto horizontal or near horizontal surfaces, including roadways, car parks, paths, stairs, ramps, garde

9、ns and other open spaces. This includes illuminated bollards and posttop lanterns. Exterior floodlighting covers exterior lighting that is intended to light vertical or near vertical surfaces, including floodlighting of buildings, monuments and statues,6,英国 ECA- LED规范与标准,7,英国-节能信托基金会-EST,Formed in 1992, Energy Saving Trust is a social enterprise with a charitable Foundation. Through our partnerships we offer impartial advice to communities and households on how to reduce carbon emissions, use water more sustainably

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