Guidance

Plant or machinery capital allowances

Please note this document has been superseded with the end of the Enhanced Capital Allowance scheme for the ETL from April 2020. It is included here for reference only.

• From: Department for Business, Energy & Industrial Strategy
• Published: 24 August 2018
• Last updated: 1 April 2020 — See all updates

This publication was withdrawn on 10 April 2024

This content is no longer current. Visit the Energy Technology List Scheme for the latest information.

Documents

Plant or machinery capital allowances

PDF, 1.61 MB, 13 pages

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Published 24 August 2018
Last updated 1 April 2020 + show all updates

1. 1 April 2020

   On 29 October 2018, the Chancellor announced that the ECA and First Year Tax Credits Scheme (FYTC) will end from April 2020 for products on the ETL. This ETL publication has therefore been superseded.

2. 24 August 2018

   First published.