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Capital Allowances

Plant and Machinery: Energy saving and environmentally beneficial equipment and good vehicles, and low CO2 emission (up to 110g/km) cars, natural gas/hydrogen refuelling equipment first year allowance (FYA) 

100%

Annual investment allowance (AIA) - on first £100,000 of investment
(£50,000 for expenditure incurred before 6 April 2010 or 1 April 2010 for companies). Excludes cars and expenditure already qualifying for 100% FYA

100%*

Writing Down Allowance on expenditure not qualifying for AIA or FYA:

Long-life assets, integral features of buildings, cars over 160g/km

10%*

Other plant and machinery

20%*

Industrial and agricultural buildings and hotels (on building costs)

1%*

Enterprise Zone Allowance, conversion of parts of business premises into flats, business premises renovation

max initial allowance 100%

*Transitional rules may apply
 
 
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