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 April 2018), natural gas/hydrogen refuelling equipment: First year allowance (FYA). | 100% |
| Annual investment allowance (AIA) - on the first £200,000 of investment (excludes cars and other expenditure already qualifying for 100% FYA) |
100% |
| 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% |