Energy saving and environmentally beneficial equipment, zero and low CO2 emission (up to 110 g/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%*
Industrial and agricultural buildings and hotels (on building cost)
1%*
Enterprise Zone allowance, conversion of parts of business premises into flats, business premises renovation: max initial allowance
100%
* Transitional rules may apply
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