|Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new zero-emission goods vehicles, low CO2 emission (up to 95g/km) cars, natural gas/hydrogen refuelling equipment: First year allowance.||
|Annual investment allowance (AIA) – on first £500,000 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%|
|Business premises renovation: max initial allowance||100%|
* Transitional rules may apply
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