John Lewis Partnership has called on the government to improve the Enhanced Capital Allowances (ECAs) scheme to include a building's fabric. ECAs are a tax rebate against the cost of plant and machinery purchased to improve the performance of a building.

Bill Wright, energy and environment manager at John Lewis, said ECAs have helped John Lewis and Waitrose become more energy efficient, but the complexity of the scheme means that few firms manage to benefit. ECAs should extend to a building's fabric, not just services machinery, so they promote further use of sustainable technologies and materials in refurbishment projects.

Wright was addressing the All Party Urban Development Group, along with representatives from UK Green Building Council, Carbon Trust, London Climate Change Agency as well as property firms including CBRE, Drivers Jonas and Quintain.

Since the ECA was introduced in 2001 the government has published annual updates of control technologies and equipment that are acceptable for the rebates.