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|Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, low CO2 emission (up to 75g/km*) cars, natural gas/hydrogen refuelling equipment: First year allowance (FYA).||
|Annual investment allowance (AIA) - on the first £200,000 of investment
(excludes cars and other expenditure already qualifying for 100% FYA)
|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%|
* The emissions figures are reduced to 50 and 110g/km respectively for expenditure incurred on or after 1 April 2018.