Main Capital Allowances

Plant and Machinery:

Energy saving and environmentally beneficial equipment, zero and low CO2 emission (up to 110 g/km) cars, new zero emission vans, natural gas/hydrogen refuelling equipment:  first year allowance (FYA) 100%  
Annual investment allowance (AIA) – on first £100,000 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 160g/km 10%
    Other plant and machinery 20%
Enterprise Zone allowance, conversion of parts of business premises into flats, business premises renovation: max initial allowance 100%  


* Transitional rules may apply

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