Capital Allowances Act 2001 section 45E

Expenditure on plant or machinery for gas refuelling station

Section 45E provides a 100% first-year allowance for capital expenditure on new plant or machinery installed at gas refuelling stations that supply natural gas, biogas or hydrogen fuel to vehicles.

• Expenditure on new (not second-hand) plant or machinery for gas refuelling stations qualifies for 100% first-year allowances if incurred between 17 April 2002 and 31 March 2025
• The plant or machinery must be installed at a gas refuelling station and used solely for or in connection with refuelling vehicles with natural gas, biogas or hydrogen fuel
• Qualifying equipment includes storage tanks, compressors, pumps, controls, meters and dispensing equipment for these fuels
• The general exclusions in section 46 apply, meaning certain types of expenditure will not qualify even if the other conditions are met