Capital Allowances

Plant and Machinery:

Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, 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%

* The emissions figures are reduced to 50 and 110g/km respectively for expenditure incurred on or after 1 April 2018.