Capital Allowances 2013/14

Plant and Machinery – Annual Investment Allowance (AIA)

From April 2013*From April 2012*
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.

Writing Down Allowances

Annual rate of allowance 18%
integral features and on long life assets.8%
Energy Efficient Plant 100%
Zero emission goods vehicles and cars100%
Cars up to 130g/Km18%
Cars over 130g/Km8%