In the Joule–Thompson effect heat does not enter the expanding gas, that is ΔQ = 0. The net work done by the external forces on a unit mass of the gas is (P1V1 − P2V2), where P1 and P2 refer to higher and lower pressure across the plug respectively.
ΔW = P1V1 − P2V2
If the internal energy of unit mass is U1 and U2 before and after the gas passes through the plug
ΔU = U1 − U2
By the first law of Thermodynamics
ΔQ = 0 = ΔW + ΔU
or U2 − U1 = P1V1 − P2V2
or Δ(U + PV) = 0
or ΔH = 0