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Capital Allowance Tax

Capital Allowance Tax is a tax relief allowing the cost of some of your company’s assets to be written off against its taxable profits. Our team are available to assist and ensure that you get all the relief you are legally entitled to within your business.

Plant and machinery Limit
100% Annual Investment Allowance (AIA)
Limit £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 (expenditure post 31.3.15)
CO2 emissions (g/km) Allowance
75 or less (new cars only) 100%
Up to 130 (in general pool) 18% pa
Above 130 (in special rate pool) 8% pa