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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, new low CO₂ emission (up to 75g/km) cars, natural gas / hydrogen refuelling equipment: first year allowance (FYA)	100%
Annual investment allowance (AIA) - on 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 130g/km	8%
Other plant and machinery	18%
Business premises renovation: maximum initial allowance	100%

* Transitional rules may apply

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