UK Capital Allowances 2017-18 & 2016-17

 2017-182016-17

Plant and machinery

-Main writing down allowance

-Long life assets, integral fixtures

-First year allowances

-R&D tax credits SME Scheme

-R&D expenditure credit

-Annual Investment Allowance (AIA)

 

18%

8%

100%

230%

11%

£200,000

 

18%

8%

100%

230%

11%

£200,000

The allowance for cars with CO2 emissions up to and including 130g/km is 18% (2015-16: 18%) and 8% for cars with CO2 emissions over 130g/km(2015-16: 8%). A rate of 100% applies to cars with CO2 emissions of 75g/km or less until 31 March 2018
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