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- Created: 03 March 2014
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
|Business Property Renovation||100%||100%||100%||100%|
|100% (ends April 2013)||100%||100%||100%|
|Annual investment allowance (AIA)||100%||100%||100%||100%|
|AIA annual limit||
From 1/1/2013 to 31/12/2015
|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%|
|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%|