Plant and Machinery |
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Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, low CO2 emission (up to 110g/km) cars, natural gas/hydrogen refuelling equipment: First year allowance. | 100% |
Annual investment allowance (AIA) – on first £25,000 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 160g/km | 8% |
Other plant and machinery | 18% |
Conversion of parts of business premises into flats, business premises renovation: max initial allowance | 100% |
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