Main capital allowances
| Allowance % | |
|---|---|
|
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.
