Farley And Partners


Initial allowances

irst year allowance: for certain environmentally beneicial equipment, electric and low CO2 emission (up to 75g/km) cars – must be new and unused 100%
Annual investment allowance: on irst £500,000 of investment to 31 December 2015* (excludes cars) 100%


* Allowance from 1 January 2016 will be £200,000.

Writing down allowances

Other plant and machinery 18%
Long-life assets, integral features of buildings, thermal insulation 8%
Cars 76g/km – 130g/km  18% 
Over 130g/km  8% 
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