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 01332 202660

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PLANT AND MACHINERY 2017/18 2018/19 2019/20
AIA of 100% on expenditure up to £200,000 £200,000 £1m
£1m from 1/1/2019
Structures and buildings allowance n/a 2% from 1/1/2019 2%
Main writing down allowance rate 18% 18% 18%
Special rate pool 8% 8% 6%
Energy saving/environmentally beneficial assets 100% 100% 100%
Commercial / industrial building (enterprise zone) 100% 100% 100%
Research and development 100% 100% 100%
MOTOR CARS 2017/18 2018/19 2019/20
Low emission less than or equal to 75g/km 100%
Low emission: less than or equal to 50g/km 100% 100%
Expenditure incurred before 1 April 2018:
Emissions between 75g/km and 130g/km or equal to 130g/km 18%
Emissions greater than 130g/km 8%
Expenditure incurred on or after 1 April 2018:
Emissions between 50g/km and 110g/km or equal to 110g/km 18% 18%
Emissions greater than 110g/km 8% 6%

Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ

Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd.  Registered in England No. 05770414

Registered to carry out audit work by the Association of Chartered Certified Accountants - auditregister.org.uk 8011438

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Member of the Association of Chartered Certified Accountants
Phone

01332 202660

61 Friar Gate  Derby  DE1 1DJ

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