HM Revenue & Customs is extending and reforming capital allowances, particularly first-year allowances (FYA) for zero-emission vehicles and charging infrastructure, alongside broader changes to writing-down allowances for business investment. These measures aim to incentivise green investment and capital expenditure while simplifying the tax treatment of qualifying assets.
In response to: Temporary increase in Annual Investment Allowance
In response to: Enhanced Capital Allowances
In response to: Capital Allowance: Electric Charge Points
In response to: Capital Allowances: Structures and Buildings Allowance
This is HM Revenue and Customs' initial equality impact assessment.
This is HM Revenue and Customs' initial equality impact assessment.
This is HM Revenue and Customs' initial equality impact assessment.
This is HM Revenue and Customs' initial equality impact assessment.