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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 to 2014/15 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%

Flat Conversion Allowance

100% (ends April 2013) 100% 100% 100%

Landlord's Energy Savings Allowance

£1,500 £1,500 £1,500 £1,500
Annual investment allowance (AIA)  100% 100% 100%  100%
AIA annual limit

£25,000

From 1/1/2013 to 31/12/2015

£250,000

£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

  2013/14

 2012/13

 To 2011/12

Type Rate Rate Rate
First year allowance for electric cars or if CO2 emissions are 95g/km or lower 100%    
First year allowance for electric cars or if CO2 emissions are 110g/km or lower - 100% 100%
Writing down allowance if if CO2 emissions exceed 95g/km but do not exceed 130g/km 18%    
Writing down allowance if if CO2 emissions exceed 110g/km but do not exceed 160g/km   18% 20%
Writing down allowance if if CO2 emissions exceed 130g/km. 8%    
Writing down allowance if if CO2 emissions exceed 160g/km.   8% 10%