Capital allowances

 Plant and Machinery
Rate
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 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 130g/km
8%
 Other plant and machinery
18%
 Business premises renovation: maximum initial allowance
100%

* Transitional rules may apply