Main Capital Allowances

Plant and Machinery:

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

100%  

Annual investment allowance (AIA) – on first £100,000 of investment (excludes cars and other 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%

Enterprise Zone allowance, conversion of parts of business premises into flats, business premises renovation: max initial allowance

100%  

* Transitional rules may apply