Main Capital and Other Allowances

Plant & machinery 100% annual investment allowance (1st year) £200,000
Enterprise zone plant & machinery (Max €125m per investment project) 100%
Plant & machinery (annual reducing balance) 18% pa
Patent rights & know-how (annual reducing balance) 25% pa
Certain long-life assets and integral features of buildings (annual reducing balance) 8% pa
Energy and water-efficient equipment 100%
Electric vans 100%
Motor Cars  
CO2 emission of g/km: 75 or less* 76–130 131 or more
Capital allowance 100% first year 18% pa 8% pa
*New cars only Reducing balance
Research and Development
Capital expenditure 100%
Revenue expenditure relief small/medium-sized companies 230%
Research and development expenditure credit large companies 11%



© Copyright 8 March 2017, subject to Finance Act 2017. For information only.
Always seek professional advice before acting.