Capital Allowances- Leftley Rowe -

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Capital Allowances

Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, low CO₂ emission (up to 95g/km) cars, natural gas/hydrogen refuelling equipment: First year allowance.	100%
Annual investment allowance (AIA) – on first £250,000 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%
Conversion of parts of business premises into flats, business premises renovation: max initial allowance	100%

* Transitional rules may apply

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