Capital Allowances Act 2001 section 45DB

Exclusions from allowances under section 45DA

Section 45DB sets out the circumstances in which expenditure on zero-emission goods vehicles cannot qualify for first-year allowances under section 45DA.

• Expenditure is excluded where the claimant is part of an undertaking in financial difficulty (as defined by the General Block Exemption Regulation) or is subject to an outstanding EU recovery order requiring repayment of unlawful State aid.
• Expenditure is excluded where it relates to a qualifying activity in the fishery or aquaculture sector, or to the management of waste belonging to other undertakings (but not the claimant's own waste).
• Expenditure is excluded to the extent that it has been funded by a relevant grant or payment, meaning either a State aid (other than a capital allowance) or a grant or subsidy that the Treasury has specifically declared to be relevant for these purposes.
• Where a relevant grant or payment is received after a section 45DA allowance has already been given, the allowance must be withdrawn, and HMRC may make the necessary assessments or adjustments within three years of the end of the chargeable period in which the grant or payment was made.