Capital Allowance

Capital Allowances for 2019/20.

Initial allowances

First year allowance: for certain environmentally beneficial equipment, electric and low CO2 emission (up to 75g/km) cars - must be new and unused100%
Plant & machinery annual investment allowance on first £200,000100%
Enterprise zone plant and machinery (max €125m per investment project)100%

Writing down allowances

Other plant and machinery18%
Patent rights & know-how (annual reducing balance)25%
Long-life assets, integral features of buildings, thermal insulation8%
Energy and water-efficient equipment100%
Electric vans100%
76g/km – 130g/km
Over 130g/km
Research & Development capital expenditure100%
Revenue expenditure small/medium size companies230%
Research and development expenditure credit - large size companies11%
  • Don’t hesitate to ask

    SBL are here to help. With accountancy advice and tax planning experts on hand to guide you and your business on the pathway to success! You can call us on 020 7580 6822, or email us on or if you’d prefer you can complete our Free Online Enquiry Form and one of the team will be in touch shortly.

    Don’t hesitate to ask

    Don’t hesitate to ask section

    • This field is for validation purposes and should be left unchanged.

    By submitting my details on this form, I consent to being contacted by a member of the SBL Accountants team by email or telephone. Privacy Policy