RATES - CAPITAL ALLOWANCES
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ALLOWANCES &
TAX RATES
BANDS
ALLOWANCES &
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| PLANT AND MACHINERY | 2024/25 | 2025/26 | 2026/27 |
|---|---|---|---|
| AIA of 100% on expenditure up to | £1m | £1m | £1m |
| Full expensing (companies only) - 100% on qualifying new main rate plant & machinery | 100% | 100% | 100% |
| New 40% first year allowance (all businesses, main rate assets) - from 1 January 2026 | n/a | n/a | 40% |
| Structures and buildings allowance | 3% | 3% | 3% |
| Main rate writing down allowance | 18% | 18% | 14% from 1/4/2026 |
| Special rate pool | 6% | 6% | 6% |
| Zero-emission cars / EV charging points (FYA) | 100% | 100% | 100% (to Apr 2027) |
| Commercial / industrial building (enterprise zone / Freeport) | 100% | 100% | 100% |
| Research and development | 100% | 100% | 100% |
| MOTOR CARS | 2024/25 | 2025/26 | 2026/27 |
| Zero emission (new) | 100% | 100% | 100% |
| CO2 emissions 1-50g/km (main rate pool) | 18% | 18% | 14% from Apr 2026 |
| CO2 emissions over 50g/km (special rate pool) | 6% | 6% | 6% |
Cars can never qualify for the Annual Investment Allowance, full expensing, or the new 40% first year allowance — they follow the separate CO2-based rules shown above.
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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