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 75g/km) cars, natural gas / hydrogen refuelling equipment: first year allowance (FYA)
100%
Annual investment allowance (AIA) – up to £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%
Business premises renovation: max initial allowance
100%

* Transitional rules may apply

(Source: www.certax.co.uk)