Flood defences
The winter of 2013/14 was the wettest winter over England and Wales for nearly 250 years, so it’s not surprising that flooding occurred in many regions. If your business was affected you may want to prevent it happening again by contributing to the cost of local flood defences.
If you make a contribution in 2015 or later years to a flood defence project as “partnership” funding to match Government money, you can get a tax deduction for that contribution.