Policy paper

First-year allowance extension for electric vehicle charge-points

This tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment

Documents

Details

This measure extends the availability of the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment until 31 March 2025 for corporation tax purposes, and 5 April 2025 for income tax purposes.

Updates to this page

Published 15 March 2023

Sign up for emails or print this page