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 (FYA)
100%
Annual investment allowance (AIA) - on first £500,000 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%
Business premises renovation: max initial allowance
100%

* Transitional rules may apply

The 1929 Building
Merton Abbey Mills
18 Watermill Way
London
SW19 2RD


Tel: 020 8542 4262
Fax: 020 8545 0662


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