Capital allowances

Plant and Machinery %
Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new low CO2 emission cars (up to 50g/km from 1 April 2018) cars, natural gas / hydrogen refuelling equipment: first year allowance (FYA) 100%
Annual investment allowance (AIA) - on the first £1,000,000 (from 1 January 2019) of investment (excludes cars and other expenditure already qualifying for 100% FYA) 100%
Writing down allowance on expenditure not qualifying for AIA or FYA:  
Long-life assets, integral features of buildings, cars over 110g/km from 1/6 April 2018 8%*
Other plant and machinery 18%
Structures and Buildings Allowance (introduced from 29 October 2018) on a straight-line basis 2%

*The 8% WDA is reduced to 6% from April 2019.