Main capital allowances
| Plant and machinery | Limit |
|---|---|
| 100% Annual Investment Allowance (AIA) | |
| – expenditure 1.4.14* – 31.12.15 | £500,000 |
| – expenditure post 31.12.15 | to be announced |
* 6.4.14 for unincorporated businesses and LLPs
| Other rates | |
|---|---|
| – energy- and water-efficient equipment | 100% |
| – writing down allowance: general pool (reducing balance) | 18% |
| – writing down allowance: special rate pool (reducing balance) | 8% |
The special rate pool includes long life assets, integral plant in buildings, thermal insulation.
| Motor cars (expenditure post 31.3.15) | |
|---|---|
| CO2 emissions (g/km) | Allowance |
| 75 or less (new cars only) in first year | 100% |
| Up to 130 (in general pool) | 18% |
| Above 130 (in special rate pool) | 8% |