WRAS APPROVAL (ALSO KNOWN AS WRAS LISTING)
The Water Regulations Advisory Scheme (or WRAS) is an organization that aims to advise, promote and standardise best practice amongst everyone involved in the UK water industry.
To achieve WRAS approval or listing, the individual product or fitting must pass mechanical and water quality testing carried out independently by WRAS. In the case of Mechline products, this involves every component of a tap, faucet or pre-rinse (i.e. the base, hose, bowl filler, spout, riser tubes and gun are all tested).
WRAS states that ‘A water fitting should not cause waste, misuse, undue consumption or contamination of the water supply and must be of an appropriate quality and standard.’ A selection of our water products including AquaJet models, and the entire AquaTechnix range have received WRAS Approval .If you require a copy of the WRAS certificate for a particular product please contact us, or take a look at the product listing directory on www.wras.co.uk.
BRE (BRE Environmental Assessment Method) is an EU-wide recognised assessment and rating system of the sustainability of buildings. A scoring system is applied across environmental and sustainable considerations in the design, construction and management of buildings, and is used as an indicator of a BREAAM rating for the building as a whole.
We know that a growing number of clients incorporate a requirement for BREEAM within their specification and procurement processes. The recognition of the importance of environmental responsibility can of course be supported by the commercial kitchen environment. BREEAM is now assessed within non-domestic newly constructed buildings and the refurbishment and fit-out of existing buildings.
Kitchens by their very nature can be perceived as big energy users. A variety of BREEAM categories are applicable when it comes to kitchen equipment and the Mechline product range, including waste management, water consumption and efficiency.
By choosing Mechline products you have the opportunity to contribute to your project’s BREEAM rating. Mechline products can assist in demonstrating compliance to BREEAM ratings when installed and shown to be delivering environmental, comfort or health benefits.
Wat 01 – Water Consumption.
BREEAM Aim: To reduce the consumption of potable water for sanitary use in new buildings from all sources through the use of water efficient components and water recycling systems.
Wat 04 – Water Efficient Equipment.
BREEAM Aim: To reduce unregulated water consumption by encouraging specification of water efficient equipment. A selection of our water products have WRAS Approval. Although BREEAM does not require equipment to be WRAS Approved, it is a guaranteed indicator that components of the equipment do not adversely affect water quality or cause water wastage.
Suggested product options for compliance: Mechline offers Electronic Sensor Taps to accompany wash hand basins. The Delabie Tempomatic 3 offers a flow rate of 3 litres per minute, equivalent to water savings of up to 90% .
Our AquaJet range of pre-rinse sprays, when fitted with a Fan Blade Gun, or an ECO Gun meet the litre per minute requirements of the BREEAM standard. As an example, the AJPR30 fitted with the optional EcO ‘Super’ Water-Saving Gun offers a 62% reduction in water usage.
The AquaTechnix range of pre-rinse sprays has been designed to meet flow rate requirements of BREEAM compliance. Every pre-rinse spray in the range is supplied with a water saving face plate, reducing flow rates to less than 5 litres per minute to achieve maximum water savings.
Water saving diffuser options are also available on the faucet range to provide significantly reduced flow rates in the AquaTechnix pre-rinse spray and faucet and tap range.
Wst 03 – Operational Waste
BREEAM Aim: To recognise and encourage the provision of dedicated storage facilities for a building’s operational-related recyclable waste streams, so that this waste is diverted from landfill or incineration.
The Mechline Waste2O food waste bio-digester can assist in demonstrating compliance for the kitchen’s waste management strategy, as well as the composting of organic waste.
Please visit www.breeam.com to find out more about each rating and the associated assessment criteria. Contact us if you require any supporting evidence in a written format to present during the design or post-construction stage for BREEAM Assessment.
THE ENHANCED CAPITAL ALLOWANCE SCHEME FOR WATER EFFICIENT TECHNOLOGIES
If you are considering purchasing new equipment to help you reduce water use, why not make it sustainable – Mechline offers a range of WTL approved products which not only saves you water but also saves you money.
The Government’s Water Technology List (WTL) promotes products that encourage sustainable water use and rewards businesses for investing in them through the Enhanced Capital Allowance (ECA) scheme.
Boost Your Cash Flow
The ECA scheme for Water Efficient Technologies encourages businesses to invest in sustainable waterproducts specified on the WTL.This scheme allows businesses to write off the whole cost of the equipment against taxable profits in the year of purchase. This can provide a cash flow boost and an incentive to invest in sustainable water products which can carry a price premium when compared to less efficient alternatives. The WTL specifies the water efficient technologies that are included in the ECA scheme.
The ECA first-year tax credits that can be claimed are capped; the maximum credit claimable is limited to the greater of the total of the company’s PAYE and National Insurance payments for the period for which the claim is made, or £250,000.
Improve Your Bottom Line
Businesses are often tempted to opt for lowest cost equipment. However, such immediate cost savings can prove to be a false economy. Your WTL investment will help you to reduce water use and the amount of effluent generated. Typically, water minimisation measures could reduce costs by 20-50%.
Businesses and organisations that are not eligible to claim ECAs can also benefit from water efficient products and can use the WTL as a sustainable procurement tool.
Complete Your Business Tax Return
Capital allowances and ECAs are claimed in a business’s tax return. For tax purposes, your business also needs to keep records of the purchase of products and systems, including water efficient products, which are eligible for the ECA.
Claiming capital allowances and ECAs is straight forward but it’s worthwhile talking to your business’s accountant at an early stage to let them know that your business has incurred qualifying expenditure. The accountant can let you know what records they need you to provide so that they can complete your business’s tax return.
Your business can claim an ECA on the cost of qualifying equipment, transportation of the equipment to the site and for direct installation costs. For more information, visit Her Majesty’s Revenue and Customs website at www.hmrc.gov.uk/manuals/camanual/CA23100.htm and www.hmrc.gov.uk/manuals/camanual/CA23135.htm
For example: A company has made a profit of £25,000 and purchased a piece of ECA eligible equipment costing £1,000. It pays corporation tax at 20%. The following calculations show the relative benefit of the ECA compared to the general capital allowance for plant and machinery.
Capital allowance (at 18% a year on the reducing balance basis)
Equipment cost £1,000
Capital allowance (18%) £180
Effect of allowances for tax (£180 @ 20%) £36
In the year of investment, the capital allowances are worth £36, in terms of reduced tax. Capital allowances can be claimed on the unrelieved expenditure of £820 in later years.
Profit less capital allowance £25,000 – £180 = £24,820
Tax at 20% £24,820 x 20% = £4,964
Tax payable with capital allowances at general rate £4,964
ECA (at 100% in the year the spending is incurred)
Designated ECA equipment cost £1,000
ECA (100%) £1,000
Effect of allowances for tax (£1,000 @ 20%) £200
In the year of investment, the ECA is worth £200 in terms of reduced tax.
Profit less allowance £25,000 – £1,000 = £24,000
Tax at 20% £24,000 x 20% = £4,800
Tax payable with ECAs £4,800
In this example, in the year of investment, if the company had invested in designated ECA equipment it would have paid £164 less tax compared to the same investment in less efficient equipment.