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Tax Tables

Capital Allowances

Capital allowances main rates	2026/27	1-Jan-26 to 31-Mar-26	1-Apr-25 to 31-Dec-25	2024/25
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

Motor vehicle capital allowances guide by vehicle type	CO2 (g/km)	Allowance
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