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)


Annual Investment Allowance (AIA)
– on first £200,000 of investment


Excludes cars and 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


The emissions figures are reduced to 50 and 110g/km respectively for expenditure incurred on or after 1 April  2018.