Tax rates & allowances

Main capital allowances

Main capital allowances

Plant and machinery Limit
100% Annual Investment Allowance (AIA) £200,000

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 purchased
From 1.4.18 1.4.15 to 31.3.18 Allowance
CO2 (g/km) CO2 (g/km)
New cars only up to 50 up to 75 100%
In general pool up to 110 up to 130 18% pa
In special rate pool above 110 above 130 8% pa
Tax rates 2018-2019PDF document