Enhanced capital allowances
- Management/saving ,
A new list of equipment that qualifies for enhanced capital allowances has been issued
DECC has published a revised list of equipment that qualifies for enhanced capital allowances (ECAs).
The allowances enable businesses to claim 100% first-year capital allowances on spending on qualifying plant and machinery.
There are three schemes for ECAs: energy-saving plant and machinery, as defined by the Energy Technologies List; low-CO2-emission cars and natural gas and hydrogen refuelling infrastructure; and water conservation plant and machinery.
The Competition and Markets Authority (CMA) has published a new 'Green Claims Code' to ensure businesses are not misleading consumers about their environmental credentials.
In Elliott-Smith v Secretary of State for Business, Energy and Industrial Strategy, the claimant applied for judicial review of the legality of the defendants’ joint decision to create the UK Emissions Trading Scheme (UK ETS) as a substitute for UK participation in the EU Emissions Trading Scheme (EU ETS).
In R. (on the application of Hudson) v Windsor and Maidenhead RBC, the appellant appealed against a decision to uphold the local authority’s grant of planning permission for the construction of a holiday village at the Legoland Windsor Resort.
In R (on the application of National Farmers Union) v Secretary of State for the Environment, Food and Rural Affairs, the claimant applied for judicial review of the Secretary's direction to Natural England concerning badger culling.