Self Employed full/Foreign Income/UK Property 40 - Electric charge-point allowance

You can claim 100% first year capital allowances for expenditure invested in the acquisition and installation of new and unused electric charge-points for electric vehicles. Put the amount of expenditure incurred in this box.

Note: If you claim the property income allowance, you cannot deduct any allowable expenses or claim any other allowances on this income. Do not complete.