The AIA  allowance gives 100% relief  on most types of plant & machinery brought in the year up to a level of £100'000 PA.

Any expenditure over the AIA limit will go into the capital allowance pools ( 10% or 20% pool)

Businesses under common control may need to share one entitlement to AIA.

Plant & Machinery Pools

The standard rate of allowances for pooled assets is 20%

A rate at 10% applies to expenditure incurred on integral features and on long life assets.

Cars

Capital allowances available on cars is now linked to the level of Co2 emissions the car emits. Cars with Co2  emissions not exceeding 160gm/km receive a 20% allowance p.a. Cars with Co2 emissions over 160gm/km receive a 10% allowance.