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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 95g/km) cars, natural gas/hydrogen refuelling equipment: First year allowance.

Annual investment allowance (AIA) 
- on the first £500,000 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 8%
    Other plant and machinery 18%
Business premises renovation: max initial allowance 100%  

* Transitional rules may apply