OT21765 - Energy Profits Levy: Financing and decommissioning costs
EPLA22\S2(2)(d)
For the avoidance of doubt, EPLA22\S2(2)(d) confirms that financing and decommissioning costs are not investment expenditure and therefore will not qualify for the 29% additional expenditure (80% from 26 May 2022 to 31 December 2022).