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% | |
