2017/18 2016/17
Plant and machinery
– annual investment allowance* 100% 100%
– annual allowance† 18% 18%
– long life assets† 8% 8%
Integral fixtures† 8% 8%
Cars – CO2 emissions up to 130g/km 18% 18%
Cars – CO2 emissions over 130g/km 8% 8%

 

You can’t claim AIA on:

  • cars
  • items you owned for another reason before you started using them in your business
  • items given to you or your business

Claim WDA instead.

The AIA amount is £200,000. This is for 12-month periods from 1 January 2016.

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