2019/20 Capital Allowances
First Year Allowance (FYA) on certain energy-efficient 100% plant, machinery and cars up to 50g/km
Annual Investment Allowance (AIA) from 1st January 2019 £1,000,000 (£200,00) Excludes cars and expenditure already qualifying for FYA.
Writing Down Allowance on expenditure not qualifying for AIA or FYA:
Long-life assets, integral features of buildings, cars over 110g/km. Rates reduced from April 2019. 6% (8%).
Other plant and machinery 18%.
Structures and Building Allowance From 29 October 2018 straight-line basis 2%.