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.

Documents

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

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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