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
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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.