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Tax Tables
Capital Allowances
Capital Allowances
| Plant and machinery: main rate expenditure |
14% |
18% |
18% |
18% |
| Plant and machinery: special rate expenditure |
6% |
6% |
6% |
6% |
| Structures and building allowance (SBA) |
3% |
3% |
3% |
3% |
| Annual investment allowance (AIA) |
£1,000,000 |
£1,000,000 |
£1,000,000 |
£1,000,000 |
| Enhanced capital allowances in freeports |
100% |
100% |
100% |
100% |
| Enhanced capital allowances in investment zones |
100% |
100% |
100% |
100% |
| Enhanced structures and buildings allowance in freeports |
10% |
10% |
10% |
10% |
| Enhanced structures and buildings allowance in investment zones |
10% |
10% |
10% |
10% |
| Special rate first year allowance |
50% |
50% |
50% |
50% |
| Full expensing: first year allowance (companies only) |
100% |
100% |
100% |
100% |
| Main rate first year allowance |
40% |
40% |
N/A |
N/A |
| New electric purchased by a company |
N/A |
Full expensing |
| New electric purchased by a proprietorship |
N/A |
Annual Investment |
| Used electric |
N/A |
Main rate |
| New non-electric purchased by a company |
0 |
Full expensing |
| New non-electric purchased by a proprietorship |
0 |
Annual Investment |
| Used non-electric |
0 |
Main rate |
| Non-electric |
1-50 |
Main rate |
| Non-electric |
51 + |
Special rate |
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