Businesses of any size can claim 100% FYAs on capital expenditure on new energy-saving plant or machinery. The normal exclusions CA23110 apply. This FYA will come to an end on 1/6 April 2020. Expenditure must be incurred before 1/6 April 2020 to qualify for the FYA.
Energy-saving plant or machinery is plant or machinery that is included as a qualifying technology or product specified in a Technology List or a Product List. The Secretary of State for the Department of Business, Energy and Industrial Strategy (BEIS) issues these. Detailed guidance on this scheme can be found at 'Energy Technology List', gov.uk.