Policy paper

Capital allowances: extension of enhanced capital allowances for car and goods vehicles to 2018

This Tax Information and Impact Note is about the extension of enhanced capital allowances for car and goods vehicles to 2018.

From:
HM Revenue & Customs
Published
10 December 2014

Documents

Capital allowances: extension of enhanced capital allowances for car and goods vehicles to 2018

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Details

This measure introduces an extension to March 2018 of three 100% enhanced capital allowances (ECA) schemes for expenditure incurred on low CO2 emission cars, zero-emission goods vehicles, or vehicle gas refuelling equipment otherwise due to end in March 2015. In addition, the ECA for zero-emission goods vehicles will be unavailable where another form of State aid has, or will be, received.

Published 10 December 2014