Capital allowances

Published: 03 Apr 2014

Updated: 09 Mar 2018

	2018-19	01/04/2014 to 31/12/2015	Note
Plant and machinery
Annual investment allowance	100%	100%	A
Long life assets and integral features	8%	1%	B
Other assets	18%	18%	B
First year allowances	100%	100%	C
Cars: CO2 emissions (g/km)
50 or less (2017-18 75 or less)	100%	100%
51 - 110 (2017-18 76 - 130)	18%	18%	B
Over 110 (2017-18 over 130)	8%	8%	B

A Maximum AIA £200,000 per annum
B Reducing balance
C Available for research and development, enterprise zone (qualifying zones), energy-saving technologies including cars, water-efficient technology, brand new zero-emission goods vehicles and electrical charge points from 23 November 2016 to 31 March 2019 / 5 April 2019