Section 45E | Expenditure on plant or machinery for gas refuelling station ^F1

(1)Expenditure is first-year qualifying expenditure if—^F1

(a)it is incurred in the period beginning with 17th April 2002 and ending with 31st March 2025,^F1F2

(b)it is expenditure on plant or machinery for a gas refuelling station where the plant or machinery is unused and not second-hand, and^F1

(c)it is not excluded by section 46 (general exclusions).^F1

(1A)The Treasury may by order amend subsection (1)(a) so as to extend the period specified.^F1F3

(2)For the purposes of this section expenditure on plant or machinery for a gas refuelling station is expenditure on plant or machinery installed at a gas refuelling station for use solely for or in connection with refuelling vehicles with natural gas, biogas or hydrogen fuel.^F1F4

(3)For the purposes of subsection (2) the plant or machinery which is for use for or in connection with refuelling vehicles with natural gas, biogas or hydrogen fuel includes—^F1F4

(a)any storage tank for natural gas , biogas or hydrogen fuel,^F1F4

(b)any compressor, pump, control or meter used for or in connection with refuelling vehicles with natural gas, biogas or hydrogen fuel, and^F1F4

(c)any equipment for dispensing natural gas, biogas or hydrogen fuel to the fuel tank of a vehicle.^F1F4

(4)For the purposes of this section—^F1F5F4

“biogas” means gas produced by the anaerobic conversion of organic matter and used for propelling vehicles;

“gas refuelling station” means any premises, or that part of any premises, where vehicles are refuelled with natural gas, biogas or hydrogen fuel;

“hydrogen fuel” means a fuel consisting of gaseous or cryogenic liquid hydrogen which is used for propelling vehicles;

“vehicle” means a mechanically propelled road vehicle.