Capital allowances main rates
(see also left hand menu for detailed guidance on Capital allowances)
| Type | 2010/11 | 2009/10 |
| Enhanced capital allowances (ECA) (energy saving and environmentally beneficial plant and machinery) | 100% | 100% |
| Annual investment allowance (AIA) | 100% | 100% |
| AIA annual limit | £100,000 | £50,000 |
| First year allowance (FYA) for expenditure not covered by ECA or AIA in 2009/10 | - | 40% |
| Writing down allowance - general | 20% | 20% |
| Writing down allowance - integral features and long life assets | 10% | 10% |
| Small pool write off, written down balance in either or both WDW pool(s) is £1,000 or less | 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 165g/km. | 10% |
