First Year Allowance (FYA) on certain energy efficient plant, machinery and cars up to 50g/km: 100%

Annual investment Allowance (AIA) from 1 January 2019 £1,000,000 (£200,000)
Excludes cars and expenditure already qualifying for FYA.

Writing Down Allowance
Expenditure not qualifying for AIA or FYA:
Long-life assets, integral features of buildings, cars over 110g/km:  6%
Other plant and machinery: 18%

Structures and Buildings Allowance:
From 29 October 2018 straight-line basis: 2%

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