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%