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Plant and Machinery
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Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, low CO2 emission (up to 75g/km) cars, natural gas/hydrogen refuelling equipment.
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First year allowance (FYA)
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100%
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Annual Investment Allowance (AIA)
– on first £200,000 of investment
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100%
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Excludes cars and expenditure already qualifying for 100% FYA
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Writing Down Allowance on expenditure not qualifying for AIA or FYA:
Long-life assets, integral features of buildings , cars over 130g/km
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8%*
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Other plant and machinery
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18%*
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Business premises renovation
max initial allowance
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100%
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*Transitional rules may apply.
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