2018/19 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 1/04/18), natural gas/hydrogen refuelling equipment.
First Year allowance (FYA) 100%.
Annual investment allowance (AIA) 100%*
On first £200,000 of investment.
Excludes cars and expenditure already qualifying for 100% FYA.
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%