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Fossil Fuels: Tax Allowances

Question for HM Treasury

UIN 114506, tabled on 17 November 2017

To ask Mr Chancellor of the Exchequer, if he will list the fossil fuel extraction technologies that are eligible for 100 per cent first-year capital allowances.

Answered on

24 November 2017

There is no specific first-year capital allowance for fossil fuel extraction technologies. However, there are various first-year allowances available for investment in fuel-efficient technologies, including for low-carbon and zero-emissions vehicles.

Answered by

Treasury