|
Energy saving and environmentally beneficial equipment, electric and low CO2 emission (up to 110 g/km) cars, natural gas/hydrogen refuelling equipment: first year allowance 100% Annual investment allowance (AIA) – on first £100,000 of investment not already qualifying for 100% first year allowance 100%* First year allowance on qualifying investments exceeding £100,000 40% Writing down allowance (WDA) on expenditure not qualifying for AIA: Long-life assets, integral features of buildings, cars over 160g/km 10%* Other plant and machinery 20%* Industrial and agricultural buildings and hotels WDA (on building cost) 2%* Enterprise Zone allowance, conversion of parts of business premises into flats, business premises renovation: max initial allowance 100% * Transitional rules may apply |
