Plant and machinery allowancesRate
Annual Investment Allowance (AIA)
– expenditure 1.1.19 – 31.12.20£1,000,000100%
– expenditure pre 1.1.19200,000100%
Energy/water-efficient equipment100%
Writing down allowance: general pool (reducing balance)18%
Writing down allowance: special rate pool (reducing balance)*6%
Motor cars purchased
From 1.4.18 
CO2 (g/km)
1.4.15 to 31.3.18 
CO2 (g/km)
New cars onlyup to 50up to 75100%
In general poolup to 110up to 13018% pa
In special rate pool*above 110above 1306% pa

*8% pre 1.4.19 (companies) and pre 6.4.19 (businesses subject to income tax).

Structures and buildings allowance
Expenditure from 29.10.18 (straight line basis)2%