HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on natural gas and hydrogen refuelling equipment

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.


Expenditure on new plant and machinery installed at a gas refuelling station to refuel vehicles with natural gas, biogas or hydrogen fuel can qualify for 100% FYAs. The refuelling station does not need to be open to the public, or used for cars. For example, an operator of a fleet of commercial vehicles may install a gas refuelling station on its premises to refuel its vehicles. The costs could qualify for FYAs.

Eligible equipment can include:

  • storage tanks;
  • compressors;
  • controls and meters;
  • gas connections; and
  • filling equipment.


The expenditure must be incurred between 17 April 2002 and 31 March 2021.

Biogas is gas produced by the anaerobic conversion of organic matter and used for propelling vehicles. It is a substitute for natural gas.