The Government scheme of Enhanced Capital Allowance (ECA) is a genuine way of offsetting the cost of the your LED lights (and other energy saving products) against your corporation tax for the first year.
The basics are that if you spend £10,000 on LED then this £10,000 is fully allowable against your Corporation Tax or as the Government put it . . .
“Provided 100% first-year capital allowances on investments in energy-saving equipment against taxable profits of the period of investment”
Great news, we all know that the running costs of LED lights in the workplace are very attractive (energy use and low maintenance requirements). This coupled with the saving mentioned above means that many larger companies are now making this investment as an investment to reduce their running costs over the coming years.
My advice is be quick, remember what the Government did when everyone started to put solar panels up on their roofs . . . .
Further details of the scheme can be found at:
https://www.hmrc.gov.uk/capital-allowances/fya/energy.htm