| Plant and machinery |
Limit |
| 100% Annual Investment Allowance (AIA) |
£200,000 |
| Other rates |
| – energy and water-efficient equipment |
100% |
| – writing down allowance: general pool (reducing balance) |
18% |
| – writing down allowance: special rate pool (reducing balance) |
8% |
The special rate pool includes long life assets, integral plant in buildings, thermal insulation.
| Motor cars |
|
From 1.4.18 |
1.4.15 to 31.3.18 |
Allowance |
|
CO2 (g/km) |
CO2 (g/km) |
|
| New cars only |
up to 50 |
up to 75 |
100% |
| In general pool |
up to 110 |
up to 130 |
18% pa |
| In special rate pool |
above 110 |
above 130 |
8% pa |
|
