Amount of

Annual investment allowances

Asset partly used/provided for qualifying activity, reduction of first-year allowances

Assets bought and sold in same year




Cars with low carbon dioxide emissions

Claiming reduced allowances

Designated assisted areas

Double relief prevention

Electric vehicle charging points

Energy saving plant and machinery


Environmentally beneficial machinery and plant

Environmentally beneficial technologies


Expenditure qualifying for

First-year qualifying expenditure

Gas refueling stations

General exclusions


Hiring and leasing assets

Energy services providers

Energy-saving or environmentally beneficial plant or machinery

Low emission cars

Leasing plant and machinery, sideways loss relief restriction

Mineral extraction, ring-fence trades

Northern Ireland

Oil or gas extraction

Partial depreciation subsidies

Partial depreciation subsidies, reduction of

Plant and machinery

Private use restriction

Qualifying expenditure

Ring fence trades

Ring-fence trades

Small and medium-sized enterprises

Amount of

Expenditure incurred by

Time when expenditure incurred

Temporary rate

Time expenditure incurred

Value added tax


Zero-emission goods vehicles