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Capital allowances main rates

(see left hand menu for detailed guidance on Capital allowances)

Type 2019/20 2017/18 to 2018/19 2015/16 to 2016/17  2014/15 2013/14 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% 100% 100% 100% 100% 100%

First Year Allowance: Electric car charging points

100%

100%

100% from 23 November 2016

           

Enterprise Zone

Limit

100%

€125 million

100%

€125 million

100%

€125 million

100%

€125 million

100%

€125 million

100%

€125 million

     
Business Property Renovation - (withdrawn from April 2017) - (withdrawn from April 2017)  100%  100%  100% 100% 100% 100% 100%

Flat Conversion Allowance

- -  -  -

 

-

100% 100% 100% 100%

Landlord's Energy Savings Allowance

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

From 1/6-April-12 £25,000

From 1-Jan-13 £250,000

From 1/6-April-14 £500,000

From 1-Jan-16 £200,000

From 1-Jan-19 £1,000,000

£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% 18%  18%  18%  18% 18% 20% 20% 20%
WDA - integral features and long life assets 6% 8%  8%  8%  8% 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%  100% 100% 100% 100% 100%
Structures and buildings allowance 2% straight line From 29/10/18 2% straight line - - - - - - -

 

Motor cars

 

2019/20

2015/16 to 2018/19 

2014/15

2013/14  

 2012/13

 To 2011/12

Type Rate  Rate  Rate Rate Rate Rate
FYA for electric cars or if CO2 emissions are 75g/km or lower 100% 100%        
FYA for electric cars or if CO2 emissions are 95g/km or lower     100% 100%  -  -
FYA for electric cars or if CO2 emissions are 110g/km or lower      - - 100% 100%
WDA if CO2 emissions exceed 75g/km but do not exceed 130g/km 18% 18%        
WDA if CO2 emissions exceed 95g/km but do not exceed 130g/km     18% 18%  -  -
WDA if CO2 emissions exceed 110g/km but do not exceed 160g/km      -  - 18% 20%
WDA if CO2 emissions exceed 130g/km 6% 8%  8% 8%  -  -
WDA if CO2 emissions exceed 160g/km      -  - 8% 10%

 

Emissions thresholds will be reduced to 50g/km and 110g/km for expenditure on or after 1 April 2018.

Finance Act 2019

Following an announcement at Budget 2018, Finance Act 2019 includes legislation to:


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