Policy paper

Capital allowances: first-year allowance for electric charge-points

This legislation provides a 100% first-year allowance (FYA) for expenditure incurred on electric charge-point equipment.


Draft clause

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Draft explanatory notes


The measure is designed to support the development and installation of electric recharging equipment for electric vehicles as part of the process of promoting the wider uptake of such vehicles. It will encourage the use of cleaner vehicles by making electric charge-points a more common feature on the high street.

The measure complements the 100% FYA for cars with low carbon dioxide (CO2) emissions, and the 100% FYA for cars powered by natural gas, biogas and hydrogen.

Published 23 November 2016