CAA01/S45A – S45C and SI2001/2541

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',

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