Accelerated capital cost allowance rates for low-carbon liquified natural gas facilities

Budget 2025 proposed reinstating accelerated capital cost allowances for LNG equipment and related buildings for low-carbon LNG. The Spring Economic Update includes implementation details, with eligible facilities required to have an emissions intensity of less than or equal to 0.20 tCO2e/tLNG. The CCA rate would be 50% for liquefaction equipment and 10% for facility buildings.

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