Green equipment

Capital allowances should be available for non-domestic green energy projects both small/medium scale and larger projects. For say a single wind turbine is there a consensus as to what elements of the capital costs attract plant allowances?

The same issues would arise on large-scale wind farms where there is typically substantial expenditure on the planning process grid connection charges road widening plus of course the wind turbines themselves.

Again is there any guidance as to what HMRC will accept as giving rise to plant allowances?

Readers’ thoughts on this topic would be of interest to ourselves and our clients.

Query 17 668 – Green Man

Reply from Davisons north Devon (a windy place)

The answer here is not totally clear cut however it would seem that both the cost of the turbine itself and all items required to enable...