Enhanced capital allowance for plant and machinery in Freeports
This tax information and impact note is about enhanced capital allowances for plant and machinery in Freeports.
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This measure will introduce an enhanced capital allowance (ECA) available to companies for qualifying expenditure on plant and machinery for use within Freeport tax sites. This ECA will be available for such qualifying expenditure incurred on or after the date the Freeport tax site is designated until 30 September 2026.