The Energy Technology List is a UK government-managed list of energy-efficient plant and machinery, such as boilers, electric motors, and air conditioning and refrigeration systems that qualify for tax relief under the the Enhanced Capital Allowance tax scheme for businesses. For a product to be on the ETL, it must meet specific energy-saving or energy-efficient criteria. IEA/IRENA Global Renewable Energy Policies and Measures Database © OECD/IEA and IRENA, [November 2020]