Zero-emission goods vehicles: 100% first-year allowances - May 2010

Photo: goods delivery van

Introduction of a 100% first-year allowance for business expenditure on new and unused (not second hand) zero-emission goods vehicles.

This measure will have effect for a period of five years for expenditure incurred on or after 1 April 2010 (corporation tax (CT)) or 6 April 2010 (income tax).

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