Main capital allowances
| Plant and machinery allowances | Year to 31.3.25 |
Year to 31.3.24 |
|---|---|---|
| Companies only | ||
| – First-year allowance (main pool) | 100% | 100% |
| – First-year allowance (special rate pool) | 50% | 50% |
| Annual Investment Allowance (AIA) | ||
| – expenditure up to £1m | 100% | 100% |
| New electric vans | 100% | 100% |
| Writing down allowance: main pool | 18% | 18% |
| Writing down allowance: special rate pool | 6% | 6% |
| Motor cars purchased | ||
|---|---|---|
| From 1.4.21 CO2 (g/km) |
Allowance | |
| New cars only | Nil | 100% |
| In general pool | up to 50 | 18% |
| In special rate pool | above 50 | 6% |
| Structures and buildings allowance | |
|---|---|
| Fixed deduction per annum | 3% |