Main capital allowances
Plant and machinery
|- Annual Investment Allowance (AIA): £250,000||100|
|- certain energy efficient plant, including low emission cars*||100|
|- writing down allowance: general pool||18|
|- writing down allowance: special rate pool||8|
The special rate pool includes long life assets, integral plant in buildings, thermal insulation and cars with CO2 emissions over 130g/km (160g/km for expenditure before April 2013). The general pool contains other plant and machinery. The rate of AIA changed in April 2012 and January 2013 and care is required where a period of account straddles the change.
* Up to 95g/km from 1 April 2013; 110g/km before that.