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Capital Allowances
Tax Tables
Capital Allowances
Annual investment allowance |
2025/26 |
2024/25 |
2023/24 |
|
| Annual allowance | £1,000,000 | £1,000,000 | £1,000,000 | |
| Rate | 100% | 100% | 100% | |
First year allowances (full expensing) |
2025/26 |
2024/25 |
2023/24 |
|
| New main rate plant and machinery assets | 100% | 100% | 100% | |
| New special rate (including long life) assets | 50% | 50% | 50% | |
Business expenditure allowances |
2025/26 |
2024/25 |
2023/24 |
|
| Main writing down allowance | 18% | 18% | 18% | |
| Special writing down allowance (long life assets and integral features) | 6% | 6% | 6% | |
| Structures and buildings allowance | 3% | 3% | 3% | |
| Freeports structures and buildings allowance | 10% | 10% | 10% | |
| Patent rights | 25% | 25% | 25% | |
| Research and development | 100% | 100% | 100% | |
| Long life assets and integral features | 50% | 50% | 50% | |
| Plant and machinery for gas refuelling stations | 100% | 100% | 100% | |
| New zero-emission goods vehicles | 100% | 100% | 100% | |
| Freeports | 100% | 100% | 100% | |
Motor cars |
2025/26 |
2024/25 |
2023/24 |
|
| New and unused electric or zero emission | 100% | 100% | 100% | |
| New and unused with emissions between 1g/km and 50g/km | 18% | 18% | 18% | |
| Used with emissions between 0g/km and 50g/km | 18% | 18% | 18% | |
| Emissions 51g/km + | 6% | 6% | 6% | |
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