Capital Allowances

Plant and Machinery:

Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, new low CO2 emission (up to 75g/km) cars, natural gas / hydrogen refuelling equipment: first year allowance (FYA)
Annual investment allowance (AIA) - on first £500,000 of investment (£200,000 from 1 Jan 2016) (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
Other plant and machinery
Business premises renovation: max initial allowance

* Transitional rules may apply

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

Tel: 020 8542 4262
Fax: 020 8545 0662

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