Finance & Leasing Association23 February 2023
We have recommended to the Chancellor a Green Super-Deduction to replace existing allowances for green plant and machinery, such as the 100% first year allowance (FYA) for electric vehicle charging points and electric vans, and the 50% FYA for plant and machinery which supports a business’s energy efficiency. This would deliver simplicity for businesses, especially SMEs, which may otherwise not use capital allowances. This paper sets out our proposal.
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