Capital Allowances Act 2001

[F1 45E Expenditure on plant or machinery for gas refuelling station U.K.

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

(a) it is incurred in the period beginning with 17th April 2002 and ending with 31st March [F2 2025],

(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

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

[F3 (1A) The Treasury may by order amend subsection (1)(a) so as to extend the period specified.]

(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[F4 , biogas] or hydrogen fuel.

(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[F4 , biogas] or hydrogen fuel includes—

(a) any storage tank for natural gas [F4 , biogas] or hydrogen fuel,

(b) any compressor, pump, control or meter used for or in connection with refuelling vehicles with natural gas[F4 , biogas] or hydrogen fuel, and

(c) any equipment for dispensing natural gas[F4 , biogas] or hydrogen fuel to the fuel tank of a vehicle.

(4) For the purposes of this section—

• [F5 “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[F4 , 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.]

Textual Amendments

F1 S. 45E inserted (with effect as mentioned in s. 61 of the amending Act) by Finance Act 2002 (c. 23), s. 61, Sch. 20 para. 3

F2 Word in s. 45E(1)(a) substituted (1.4.2021) by The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 (S.I. 2021/120), arts. 1(1), 5

F3 S. 45E(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(4)

F4 Word in s. 45E inserted (with effect in accordance with s. 78(5) of the amending Act) by Finance Act 2008 (c. 9), s. 78(3)

F5 Words in s. 45E(4) inserted (with effect in accordance with s. 78(5) of the amending Act) by Finance Act 2008 (c. 9), s. 78(4)

Modifications etc. (not altering text)

C1 Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)