Capital Allowances 2018/19

Plant and machinery

Period of expenditure from1.4.20181.4.2016
Annual Investment Allowance 100%£200,000£200,000
Energy/water-efficient technologies100%100%
Writing down allowance – general pool18%18%
Writing down allowance – special rate pool8%8%


  1. Neither capital expenditure nor depreciation is generally allowed as an expense.
  2. The writing down allowance spreads the cost over several years, and is not related to the accounting depreciation.
  3. Special rate pool includes long life assets, plant integral to buildings and thermal insulation.

Motor cars

 CO2 emissions of vehicle (g/km) 
Purchased on/after
100%Up to 50Up to 75
18% pa (in general pool)Up to 110Up to 130
8% pa (in special rate pool)Above 110Above 130


  1. The 100% allowance is only available if the car is acquired new, not second-hand.
  2. If purchased before April 2013, the 8% allowance only applies to cars with CO2 emissions over 160g/km.
  3. Unincorporated businesses: the allowance is reduced for private use of the car.