Policy paper

Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment

This tax information and impact note deals with the extension to the 100% First Year Allowance for businesses purchasing zero-emission goods vehicles or gas refuelling equipment announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment

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Details

Legislation will be introduced by statutory instrument to extend the first year allowances.

Published 22 November 2017