Main Capital Allowances
| Plant and Machinery | |
|---|---|
| Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, low CO2 emission (up to 110g/km) cars, natural gas/hydrogen refuelling equipment: First year allowance. | 100% |
| Annual investment allowance (AIA) – on first £25,000 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 | *8% |
| Other plant and machinery | *18% |
| Conversion of parts of business premises into flats, business premises renovation: max initial allowance | 100% |
Notes
* Transitional rules may apply
