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The scheme aims to encourage businesses to invest in energy-saving equipment to help reduce their energy use, leading to lower carbon emissions. It is an integral part of the climate change levy programme that has been introduced to help the UK reduce its carbon emissions under the international Kyoto Protocol, and move towards its domestic target of a 20 per cent reduction in carbon emissions.

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Enhanced Capital Allowances (ECAs) are a straightforward way for a business to improve its cash flow through accelerated tax relief. The ECA scheme for energy-saving technologies encourages businesses to invest in energy-saving plant or machinery specified on the Energy Technology List (ETL) which is managed by the Carbon Trust on behalf of Government.

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A High Court judge who ruled on whether climate change film, An Inconvenient Truth, could be shown in schools said it contains nine scientific "errors".

Mr Justice Burton said the government could still send the film to schools - if accompanied by guidance giving the other side of the argument.

He was ruling on an attempt by a Kent school governor to ban the film from secondary schools.

The Oscar-winning film was made by former US Vice-President Al Gore.

Mr Justice Burton said he had no complaint about Gore's central thesis that climate change was happening and was being driven by emissions from humans. However, the judge said nine statements in the film were not supported by mainstream scientific consensus.

In his final verdict, the judge said the film could be shown as long as updated guidelines were followed.

These say teachers should point out controversial or disputed sections. Without the guidance, updated after the case was launched, the government would have been breaking the law, the judge said.

The government has sent the film to all secondary schools in England, and the administrations in Wales and Scotland have done the same.