The Enhanced Capital Allowance (ECA) Scheme is a key part of the Government's programme to manage climate change. It provides businesses with enhanced tax relief for investments in equipment that meets published energy-saving criteria. We have had multiple air-conditioning units installed by Ocean Air Conditioning and on all occasions the equipment installed, workmanship and professionalism has been A1. They are reliable, friendly and knowledgeable installers who get the job done efficiently with the absolute minimum disruption to business activities.