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Capital Allowances

Plant and Machinery:

Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, low CO2 emission (up to 110g/km) cars, natural gas / hydrogen refuelling equipment: first year allowance (FYA)
Annual investment allowance (AIA) – on first £25,000 of investment (excludes cars and other 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 160g/km
Other plant and machinery
Conversion of parts of business premises into flats, business premises renovation: max initial allowance

* Transitional rules may apply