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Capital Allowances

Plant and Machinery:

Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new low CO2 emission (up to 75g/km*) cars, natural gas / hydrogen refuelling equipment: first year allowance (FYA)
100%
Annual investment allowance (AIA) - on first £200,000 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 130g/km*
8%
Other plant and machinery
18%

* The emissions figures are reduced to 50 and 110g/km respectively for expenditure incurred on or after 1 April 2018.