51²è¹Ý

Expenditure on which available and rates

General exclusions

Distinction between leasing and provision of services

Plant and machinery in freeport tax sites

Environmentally beneficial plant and machinery

Expenditure on energy-saving plant or machinery

FYAs - The Renewable Heat Incentive and Feed in Tariffs

FYAs -Zero emission goods vehicles- scope

FYAs: zero emission goods vehicles: exclusions

FYAs: zero emission goods vehicles: grants

FYAs: zero emission goods vehicles: defintion of undertakings

FYAs: zero emission goods vehicles: cap on qualifying expenditure

Expenditure incurred by energy services provider

Expenditure on cars with low carbon dioxide emissions

Expenditure on natural gas and hydrogen refuelling equipment

Expenditure on plant or machinery for an electric vehicle charging point

Expenditure on North Sea oil ring-fence plant and machinery

Super-Deduction and Special Rate (SR) Allowance

Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: contents

First-year tax credits