| Plant and Machinery : Energy saving and environmentally beneficial equipment, electric and low CO2 emission (up to 110g/km) cars, natural gas/hydrogen refuelling equipment |
first year allowance |
100% |
| Annual investment allowance (AIA) - on first £50,000 of investment (excludes cars and expenditure already qualifying for 100% first year allowance) |
|
100% |
| Writing down allowance (WDA) on expenditure not qualifying for AIA: |
|
|
| Long-life assets, integral features of buildings |
|
10%* |
| Other plant and machinery |
|
20% (cars max £3,000)* |
| Industrial and agricultural buildings and hotels WDA (on building costs) |
|
3% |
| Enterprise zone allowance, conversion of parts of business premises into flats, business premises renovation |
|
max initial allowance 100% |
| *Transitional rules may apply |
|
|
