Air Conditioning Lease Purchase – Examples
A UK business that pays UK corporation tax at 28% acquires a £75,000 installation.
ECA allowances would allow the customer to recover £21,000 in corporation tax savings for the year.
First year payments on a 5 year Lease Purchase agreement would be lower than this, meaning that the installation could be profitable in the first year.
Additional Benefits include:
- Low entry level
- Conserve working capital
- Easy to budget
- Rentals are fixed from the outset
- Introduction to new funding lines
- No additional security required
- Option to include all other parts of an office or shop re-fit
- Payments structured around your cash flow (ie. monthly, quarterly, termly, annually, etc)
Example for a Mitsubishi Air Conditioning reseller:
Below is an illustration of a spreadsheet for Mitsubishi resellers, highlighting the benefits of Lease Purchase when utilised for customers buying ECA qualifying products.



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Lease Finance, Lease Purchase, Enhanced Capital Allowances For Air Conditioning Equipment Installations.
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