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Finance Act 2015

Summary

1.This section extends the Enhanced Capital Allowances (ECA) scheme for expenditure on zero-emission goods vehicles to 5 April 2018. It was due to end on 31 March 2015 for corporation tax and 5 April 2015 for income tax. It also provides that no allowances are to be made if another State aid is received towards qualifying expenditure. This ECA is a State aid designed to comply with the environmental protection section of the General Block Exemption Regulation no. 651/2014 (GBER). Section 45DB ensures that the rules set out in the GBER are met. The amendments made at subsections (3) to (8) ensure continued compliance with the GBER.

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