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Contents

Official guidance

Capital Allowances Manual

CA23100 · Plant and Machinery Allowance (PMA): First Year Allowance (FYA)

Find in this level

CA23110 · Expenditure on which available and rates
CA23113 · General exclusions
CA23115 · Distinction between leasing and provision of services
CA23121 · Plant and machinery in freeport and investment zone special tax sites
CA23145 · Zero emission goods vehicles: Scope
CA23146 · Expenditure on zero emission goods vehicles: exclusions
CA23147 · Expenditure on zero emission goods vehicles: grants affecting entitlement to allowances
CA23148 · Expenditure on zero emission goods vehicles: definition of 'undertakings'
CA23149 · Expenditure on zero emission goods vehicles: cap on qualifying expenditure for undertakings
CA23150 · Expenditure incurred by energy services provider
CA23153 · Expenditure on electric cars and cars with zero carbon dioxide emissions
CA23155 · Expenditure on natural gas and hydrogen refuelling equipment
CA23156 · Expenditure on plant or machinery for an electric vehicle charging point
CA23157 · Expenditure on North Sea oil ring-fence plant and machinery
CA23161 · Super-Deduction and Special Rate (SR) Allowance
CA23195 · Plant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance
CA23111 · Temporary FYAs (2009)
CA23120 · Expenditure incurred by SMEs for Northern Ireland purposes
CA23130 · ICT expenditure incurred by small enterprises
CA23135 · Environmentally beneficial plant and machinery
CA23140 · Expenditure on energy-saving plant or machinery
CA23141 · Plant and Machinery Allowance (PMA): First Year Allowance (FYA) on energy saving plant and machinery and the renewable heat incentive and feed in tariffs
CA23160 · Expenditure incurred by SMEs
CA23170 · Meaning of SME
CA23175 · PMA: FYA: First-year tax credits

Plant and Machinery Allowance (PMA): First Year Allowance (FYA): contents
PMA: FYA: First-year tax credits: contents

CA23175 | PMA: FYA: First-year tax credits: contents

From HM Revenue & Customs · Capital Allowances Manual

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