The legislation identifies several types of first-year qualifying expenditure as listed below (but subject to the general exclusions at ¶190-150).

Expenditure incurred on

Qualifying period

Rate

Authority

Comment

Cars with low CO2 emissions

From 17 April 2002

100%

CAA 2001, s. 45D

Extended to 31 March 2025

Zero-emission goods vehicles

From 1 April 2010

100%

CAA 2001, s. 45DA

Expenditure cap. Extended to 31 March 2025

P&M for gas refuelling station

From 17 April 2002

100%

CAA 2001, s. 45E

Extended to 31 March 2025

P&M for electric vehicle charging points

From 23 November 2016

100%

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