Capital Allowances

Plant and Machinery:

Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new low CO2 emission cars (up to 50g/km from 1 April 2018), 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 110g/km from 1/6 April 2018
8%
Other plant and machinery
18%