Policy paper
First-year allowances for zero-emission cars and electric vehicle chargepoints
This tax information and impact note outlines the extension to the first-year allowances for zero-emission cars and for electric vehicle chargepoints.
Documents
Details
This measure extends the first-year allowances for zero-emission cars and for electric vehicle chargepoints by 12 months, to:
- 31 March 2027 for Corporation Tax purposes
- 5 April 2027 for Income Tax purposes
The tax information and impact note contains details explaining the change and the impacts it has on those affected.
Updates to this page
Published 26 November 2025