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Capital Allowances

Capital Allowances

 

2010/11
%

2011/12
%

2012/13
%

Plant & machinery (new or second hand)

20

20

18

Cars (new or second hand) 160g/km and below

20

20

18

Cars (new or second hand) above 160g/km

10

10

8

Integral features in a building

10

10

8

Long life machinery & plant

10

10

8

Energy saving and water efficient plant & machinery

100

100

100

Low CO2 emmision cars

100

100

100

Industrial and agricultural buildings and hotels

1

nil

nil

AIA (Annual Investment Allowance)

2010/11 & 2011/12: 100% on the first £100,000 capital expenditure on plant & machinery per group of companies.

2012/13:
- April 2012 to 31 December 2012: 100% on the first £25,000 capital expenditure on plant & machinery per group of companies.
- January 2013 onwards: 100% on the first £250,000 capital expenditure on plant & machinery per group of companies.

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