Commentary

B3.324B Expenditure on plant or machinery for gas refuelling stations—first-year qualifying expenditure

Business tax
Business tax | Commentary

B3.324B Expenditure on plant or machinery for gas refuelling stations—first-year qualifying expenditure

Business tax | Commentary

B3.324B Expenditure on plant or machinery for gas refuelling stations—first-year qualifying expenditure

For the latest New Development, see ND.1862.

100% first-year allowances are available for expenditure incurred before 1 April 2025 on plant or machinery for gas refuelling stations1. This scheme aims to encourage the uptake of natural gas, hydrogen and biogas as fuels for vehicles by providing a tax incentive for businesses to invest in the necessary refuelling infrastructure. The scheme has been described as complementing wider measures to encourage the uptake of alternatively fuelled vehicles, including grants to purchase and convert vehicles to run on gas or electricity, including

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