Capital allowances

Published: 03 Apr 2014

Updated: 09 Mar 2018

 

Written by Ray Coman

 

 

 

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

 

 

 

Add comment


Security code
Refresh

Guide Menu