{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-52",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-52.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/52",
  "kind": "section",
  "number": "52",
  "heading": "First-year allowances",
  "text": "(1) A person is entitled to a first-year allowance in respect of first-year qualifying expenditure if—\n(a) the expenditure is incurred in a chargeable period to which this Act applies, and\n(b) the person owns the plant or machinery at some time during that chargeable period.\n(2) Any first-year allowance is made for the chargeable period in which the first-year qualifying expenditure is incurred.\n(3) The amount of the allowance is a percentage of the first-year qualifying expenditure in respect of which the allowance is made, as shown in the Table—\nTable\nAmount of first-year allowances\nType of first-year qualifying expenditure\nAmount\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nExpenditure qualifying under section 45D (expenditure on cars with low CO2 emissions)\n100%\nExpenditure qualifying under section 45DA (expenditure on zero-emission goods vehicles)\n100%\nExpenditure qualifying under section 45E (expenditure on plant or machinery for gas refuelling station)\n100%\nExpenditure qualifying under section 45EA (expenditure on plant or machinery for electric vehicle charging point)\n100%\nExpenditure qualifying under section 45F (expenditure for use wholly in a ring fence trade)\n100%\n. . .\n. . .\nExpenditure qualifying under section 45K (expenditure on plant and machinery for use in designated assisted areas)\n100%\nExpenditure qualifying under section 45O (expenditure on plant and machinery for use in special tax sites)\n100%\nExpenditure qualifying under section 45S (expenditure on plant or machinery in other cases) which is not special rate expenditure\n100%\nExpenditure qualifying under section 45S (expenditure on plant or machinery in other cases) which is special rate expenditure\n50%\nExpenditure qualifying under section 45U (expenditure on plant or machinery in cases not falling within section 45S etc)\n40%\n...\n(3A) Subsection (3B) applies where the Treasury make regulations under section 45EA(4) (power to extend relevant period).\n(3B) The regulations may amend the amount specified in column 2 of the Table in subsection (3) for expenditure qualifying under section 45EA, but only in relation to expenditure incurred after the date on which the relevant period would have ended but for the regulations.\n(4) A person who is entitled to a first-year allowance may claim the allowance in respect of the whole or a part of the first-year qualifying expenditure.\n(5) Subsection (1) needs to be read with section 236 (first-year allowances in respect of additional VAT liabilities) and is subject to—\nsection 70DA(2) (transfer and long funding leaseback: no first-year allowance for lessee),\nsection 205 (reduction of first-year allowance if plant or machinery provided partly for purposes other than those of qualifying activity),\nsection 210 (reduction of first-year allowance if it appears that a partial depreciation subsidy is or will be payable), ...\nsection 212T (cap on first-year allowances: zero-emission goods vehicles), ...\nsection 212U (cap on first-year allowances: expenditure on plant and machinery for use in designated assisted areas), and\nsections 217, 229A(2) ... and 241 (anti-avoidance: no first-year allowance in certain cases).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 52(3) entries omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(d) (with s. 76(7)(8))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 52(3) entry omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(d)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 52(3) omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(v)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 52(3): words in Table added (with effect as mentioned in s. 59 of the amending Act) by Finance Act 2002 (c. 23), s. 59, Sch. 19 para. 5"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 52(3) Table inserted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 7 para. 5(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 52(3): words in Table added (with effect as mentioned in s. 61 of the amending Act) by Finance Act 2002 (c. 23), s. 61, Sch. 20 para. 5"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 52(3) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 38(5)(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 52(3) substituted (with effect in accordance with s. 108(2) of the amending Act) by Finance Act 2008 (c. 9), s. 108(1)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 52(3) omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(v)(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 52(3) inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 5(2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 52(3) inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 5"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 52(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 11(d)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 52(3) Table inserted (22.2.2024) by Finance (No. 2) Act 2023 (c. 30), s. 7(5) (as amended by Finance Act 2024 (c. 3), s. 1(2)(a))"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in s. 52(3) table inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 29(5)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in s. 52(3) omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(d)(ii)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "S. 52(3A)(3B) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 38(5)(b)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in s. 52(5) inserted (with effect in accordance with Sch. 32 para. 17 to the amending Act) by Finance Act 2009 (c. 10), Sch. 32 para. 13"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Word in s. 52(5) omitted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 7 para. 5(3)(a)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in s. 52(5) inserted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 7 para. 5(3)(b)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Word in s. 52(5) omitted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 11 para. 5(3)(a)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "S. 52(5) entry inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 5(3)(b)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Word in s. 52(5) inserted (with effect in accordance with Sch. 32 para. 22 to the amending Act) by Finance Act 2009 (c. 10), Sch. 32 para. 19"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in s. 52(5) omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 52(3) modified (temp.) (with effect in accordance with s. 30(2) of the amending Act) by Finance Act 2006 (c. 25), s. 30(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/52",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}