Policy paper

First-year allowance extension for electric vehicle charge-points

This tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment

• From: HM Revenue & Customs
• Published: 15 March 2023

Documents

First-year allowance for electric vehicle charge-points

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Details

This measure extends the availability of the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment until 31 March 2025 for corporation tax purposes, and 5 April 2025 for income tax purposes.

Published 15 March 2023