| 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.
