Policy paper

Extend first year tax credits for 5 years and reduce the rate of claim

This tax information and impact note deals with the extension to first year tax credits for energy efficient plant and machinery announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Extend first year tax credits for 5 years and reduce the rate of claim

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Details

Legislation will be introduced in Finance Bill 2017-18 to amend Schedule A1 to Capital Allowances Act 2001.

Published 22 November 2017