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Capital Allowances

Plant & Machinery – Annual Investment Allowances

The AIA allowance gives 100% relief on most types of plant & machinery brought in the year up to £200,000 from 01.01.16

Plant & Machinery Pools

The standard rate of allowances for pooled assets is 18%.

An 8% rate applies to expenditure incurred on integral features and on long life assets.

100% first year allowance may be available on certain energy efficient plant and cars, including expenditure incurred on new and unused zero emission goods vehicles.


For expenditure incurred on cars, cost are generally allocated to one of the two plant and machinery pools.

Capital allowances available on cars is now linked to the level of Co2 emissions the car emits.

If you have any questions or would like further information please call on 01527 68235