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Plant and Machinery
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|
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%
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|
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%*
|
|
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