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Series

Enhanced Capital Allowance Scheme Website

Catalogue reference: AT 124

What's it about?

AT 124

This series contains dated gathered versions (or 'snapshots') of the Enhanced Capital Allowance Scheme website. [Please note: These records may be accessed via the UK Government Web Archive].

Full description and record details

Reference

AT 124

Title
Enhanced Capital Allowance Scheme Website
Date

From 2004

Description

This series contains dated gathered versions (or 'snapshots') of the Enhanced Capital Allowance Scheme website. [Please note: These records may be accessed via the UK Government Web Archive].

Arrangement

Please see information at Divisional level.

Related material

See also: MAF 634 SU 30

Held by
The National Archives, Kew
Legal status

Public Record(s)

Language

English

Creator(s)
  • Department for Environment, Food and Rural Affairs, 2001-2001
  • HM Revenue and Customs, 2005-2005
Physical description

archived website(s)

Access conditions

Open

Immediate source of acquisition

Gathered from original website

Accruals

Future website versions may be anticipated.

Administrative / biographical background

Enhanced Capital Allowances (ECAs) enable a business to claim 100% first-year capital allowances on their spending on qualifying plant and machinery. There are three schemes for ECAs:

Energy-saving plant and machinery; Low carbon dioxide emission cars and natural gas and hydrogen refuelling infrastructure;Water conservation plant and machinery.

Businesses can write off the whole of the capital cost of their investment in these technologies against their taxable profits of the period during which they make the investment.

Record URL
https://beta.nationalarchives.gov.uk/catalogue/id/C18400/

Catalogue hierarchy

Over 27 million records

This record is held at The National Archives, Kew

26,204 records

Within the department: AT

Records created or inherited by the Department of the Environment, the Department...

You are currently looking at the series: AT 124

Enhanced Capital Allowance Scheme Website