| Plant and Machinery | 2026/27 |
|---|---|
| Annual Investment Allowance (AIA) – 100% relief on qualifying expenditure up to | £1,000,000 (permanent since 1 April 2023) |
| Full Expensing – 100% first-year allowance on qualifying new main rate plant and machinery (companies only, uncapped) | 100%, no upper limit |
| Structures and Buildings Allowance | 3% (increased from 2%, effective April 2020) |
| Main writing down allowance rate | 18% |
| Special rate pool | 6% |
| Energy saving/environmentally beneficial assets | 100% (qualifying criteria vary by asset – check current list) |
| Research and development | Separate merged R&D tax relief scheme applies (from April 2024) |
| Motor Cars | 2026/27 |
|---|---|
| Zero-emission (electric) cars, new and unused | 100% First Year Allowance (extended to 31 March 2027) |
| CO2 emissions 50g/km or less (main rate pool) | 18% writing down allowance |
| CO2 emissions above 50g/km (special rate pool) | 6% writing down allowance |
Company Pages ► Limited Companies ■ Tax Saving for Limited Company Owners ■ Tax Rates ■
Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ T: 01332 202660
Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd. Registered in England No. 05770414
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01332 202660
61 Friar Gate Derby DE1 1DJ
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