Capital Allowances: extension of first-year allowances for zero-emission cars and electric vehicle charging points
This tax information and impact note sets out an extension to the availability of the 100% first-year allowances for zero-emission cars and electric vehicle charge-points.
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This measure extends the availability of the 100% first-year allowance for qualifying expenditure on zero-emission cars and the 100% first-year allowance for qualifying expenditure on plant or machinery for electric vehicle charge-points, to:
- 31 March 2026 for Corporation Tax purposes
- 5 April 2026 for Income Tax purposes