Energy saving and environmentally beneficial equipment, zero and low CO2 emission (up to 110g/km) cars, new and unused zero emission goods vehicles, natural gas/hydrogen refuelling equipment: first year allowance (FYA)
100%
Annual investment allowance (AIA) – on first £100,000 of investment (excludes cars and other expenditure already qualifying for 100% FYA)
*100%
Writing down allowance on expenditure not qualifying for AIA or FYA:
Long-life assets, integral features of buildings, cars over 160g/km
10%
Other plant and machinery
20%
Enterprise Zone allowance, conversion of parts of business premises into flats, business premises renovation: max initial allowance
