Capital Allowances

Plant and Machinery:
Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, low CO2 emission (up to 75g/km) cars, natural gas/hydrogen refuelling equipment.
First year allowance (FYA) 100%.

Annual investment Allowance (AIA) 100%*
– on first £200,000 of investment
Excludes cars and expenditure already qualifying for 100% FYA.

Writing Down Allowance on expenditure not qualifying for AIA or FYA:
Long-life assets, integral features of buildings, cars over 130g/km 8%

Other plant and machinery 18%

Business premises renovation:
Maximum initial allowance 100%

*the emissions figures are reduced to 50 and 110g / km respectively for expenditure on or after 1st April 2018


Key accountancy services and tax advice for small-and-medium-sized businesses in Edinburgh and the Lothians.

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C A Cameron ACA,
48 Court Street, Haddington, East Lothian EH41 3NP
Tel 01620 822923

C A Cameron ACA is the trading name of C A Cameron ACA Ltd
Company Reg No. SC379890

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