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 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.

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