The Accelerated Capital Allowance (ACA) program is a government initiative (introduced in the Finance Act 2008) that allows for a 100% capital allowance on expenditure incurred by a company on the provision of new energy-efficient equipment.

The new scheme of accelerated capital allowances (ACA) should enable companies to write off the entire cost of a specified list of energy efficient equipment in the first year of purchase. The scheme only applies to pre-approved equipment and technologies that appear on the ACA specified list.

The ICE (Intelligent Control of Energy) System, developed by Lightwave technology is an approved technology for ACA scheme. This means that the entire cost of installing ICE can be written off under the program.

Further details on the scheme can be seen below as well as the list of eligible products and technologies.