|Plant and Machinery||%|
|Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new low CO2 emission (up to 75g/km*) cars, natural gas / hydrogen refuelling equipment: first year allowance (FYA)||100%|
|Annual investment allowance (AIA) - on the first £200,000 of investment (excludes cars and other expenditure already qualifying for 100% FYA)||100%|
|Writing down allowance on expenditure not qualifying for AIA or FYA:|
|Long-life assets, integral features of buildings, cars over 130g/km*||8%|
|Other plant and machinery||18%|
* The emissions figures are reduced to 50 and 110g/km respectively for expenditure incurred on or after 1 April 2018.