Main Capital Allowances

Plant and machinery Limit
100% Annual Investment Allowance (AIA) £200,000


Other rates
– energy and water-efficient equipment 100%
– writing down allowance: general pool (reducing balance) 18%
– writing down allowance: special rate pool (reducing balance) 8%

The special rate pool includes long life assets, integral plant in buildings, thermal insulation.

Motor cars (expenditure post 31.3.15)
CO2 emissions (g/km) Allowance
75 or less (new cars only) 100%
Up to 130 (in general pool) 18% pa
Above 130 (in special rate pool) 8% pa