Plant and Machinery
Energy saving and environmentally beneficial equipment, new zero-emission good vehicles, 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
|
100%* |
| (£50,000 for expenditure incurred before 6 April 2010 or 1 April 2010 for companies). Excludes cars and expenditure already qualifying for 100% FYA |
|
|
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 |
