Main Capital Allowances

Plant and Machinery:  Energy saving and envrionmentally benefical equipment, new zero-emmission goods vehicles, low CO2 emmissions (up to 110g/km) cars, natural gas/hydrogen refuelling equipment first year allowance (FYA)                  100%

 Annual investment allowance (AIA)

     - on first £100,000 of investment                                      100%*

(£50,000 for expenditure incurred before 6 April 2010 or 1 April 2010 for companies) Excludes cars and expenditure already qualifying ofr 100% FYA

Writing Down Allowance on expenditure not qualifying for AIA for FYA:

  Long-life assets, integral features of buildings, cars over 160g/km                                                                                        10%

  Other plant and machinery                                                      20%

Enterprise Zone allowance, conversion of parts of business premises into flats, business premises renovation max initial allowance                                                                                   100%

*transitional rules may apply