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.
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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.