UK Capital Allowances 2018-19 & 2017-18

 2018-192017-18

-Plant and machinery

-Motor cars - CO2 emissions ≤ 50g/km (≤75g/km))

-Motor cars - CO2 emissions 50-110g/km (75-130g/km)

-Motor cars - CO2 emissions >110g/km (130g/km)

-Long life assets, integral fixtures

-Annual Investment Allowance (AIA)

-First year allowances

-R&D tax credits SME Scheme

-R&D SME payable credit

-R&D expenditure credit

18%

100%

18%

8%

8%

£200,000

100%

230%

14.5%

11%

18%

100%

18%

8%

8%

£200,000

100%

230%

14.5%

11%

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