Plant and machinery – Annual Investment Allowance (AIA)
From April 2011 *
From April 2012*
AIA
£100,000
£25,000
The AIA gives a 100% write-off on most types of plant and machinery costs, including integral features and long life assets but not cars.
*Special rules apply for accounting periods straddling these dates.
Capital Allowances
Plant and machinery – Annual Investment Allowance (AIA)
The AIA gives a 100% write-off on most types of plant and machinery costs, including integral features and long life assets but not cars.
*Special rules apply for accounting periods straddling these dates.
Other allowances