Capital Allowances
Plant and Machinery:
| Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, low CO2 emission (up to 75g/km*) cars, natural gas/hydrogen refuelling equipment: First year allowance (FYA). |
100% |
|
Annual investment allowance (AIA) - on the 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.