Capital Allowances

Plant and Machinery

Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new low CO2 emission cars (up to 50g/km from 1/04/18), natural gas/hydrogen refuelling equipment.

First year allowance (FYA)

100%

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

100%

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 110g/km

from 1/6 April 2018

8%*

Other plant and machinery

18%*