Capital allowances

Self Assessment. Flat £125. No Surprises.

Capital Allowances

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Select Tax Category:

2023/2024	2024/2025	2025/2026	2026/2027
Annual Investment allowance (AIA) of 100% on expenditure up to ...	£1m	£1m	£1m	£1m
Main writing down allowance rate [1]	18%	18%	18%	18%
Special rate pool [1,2]	6%	6%	6%	6%
Expenditure on plant and machinery for use in designated assisted areas [3,5]	100%	100%	100%	100%
Enchanced Capital allowances on qualifying plant and machinery in freeport tax sites [4,5]	100%	100%	100%	100%
Enchanced Capital allowances on qualifying plant and machinery in investment zone tax sites [4,5]	100%	100%	100%	100%

[1] Reducing balance, New rate from 1 April 2026 for business withing the charge to Corporation Tax and 6 April 2026 for business within the charge to income Tax.

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