Main capital allowances

This information has been updated for the 2012/13 tax year.

Main capital allowances	Allowance %
- annual investment allowance: £25,000	100
- certain energy efficient plant, including low emission cars	100
- writing down allowance: general pool	18
- writing down allowance: special rate pool	8

The special rate pool includes long life assets, integral plant in buildings, thermal insulation and cars with CO₂ emissions over 160g/km.

The general pool contains other plant and machinery.

The allowances changed in April 2012, and transitional rules apply for accounting periods straddling the change.

You are advised to consult us before acting on any information contained herein.