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)
Annual investment allowance (AIA) – up to £1,000,000 of investment (excludes cars and other 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 130g/km
Other plant and machinery
Business premises renovation: max initial allowance

* Transitional rules may apply