Capital allowances main rates
(see left hand menu for detailed guidance on Capital allowances)
See Plant and machinery for details of the AIA, FYA, WDA and pooling
| Type | 2012/13 | 2011/12 | 2010/11 | 2009/10 |
| Enhanced capital allowances (ECA) (energy saving and environmentally beneficial plant and machinery) | 100% | 100% | 100% | 100% |
|
New Enterprise Zone Limit |
100% €125 million |
|||
| Business Property Renovation | 100% | 100% | 100% | 100% |
| 100% | 100% | 100% | 100% | |
| £1,500 | £1,500 | £1,500 | £1,500 | |
| Annual investment allowance (AIA) | 100% | 100% | 100% | 100% |
| AIA annual limit | £25,000 | £100,000 | £100,000 | £50,000 |
| First year allowance (FYA) for expenditure not covered by ECA or AIA | - | - | - | 40% |
| Writing down allowance (WDA) - general pool | 18% | 20% | 20% | 20% |
| WDA - integral features and long life assets | 8% | 10% | 10% | 10% |
| Small pool write off, written down balance in either or both WDA pool(s) is £1,000 or less | 100% | 100% | 100% | 100% |
Motor cars
| Type | Rate |
| First year allowance for electric cars or if CO2 emissions are 110g/km or lower | 100% |
| Writing down allowance if if CO2 emissions exceed 110g/km but do not exceed 160g/km | 20% |
| Writing down allowance if if CO2 emissions exceed 160g/km. | 10% |
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