Capital allowances

Plant & machinery allowances etc.

Call: 028 9038 2637 or Email: accountants@michaelhunterandcompany.co.uk

Plant and Machinery %
Investment for use in Enterprise Zones, energy saving and environmentally beneficial equipment, new low CO2 emission cars (up to 50g/km from 1 April 2018) cars, natural gas / hydrogen refuelling equipment: first year allowance (FYA) 100%
Annual investment allowance (AIA) - on the first £200,000 of investment (excludes cars and other expenditure already qualifying for 100% FYA) 100%
Writing down allowance on expenditure not qualifying for AIA or FYA:  
Long-life assets, integral features of buildings, cars over 110g/km from 1/6 April 2018 8%
Other plant and machinery 18%

Home | Contact us | Accessibility | Disclaimer | Help | Site map |

© 2019 Michael Hunter & Company. All rights reserved. | Michael Hunter & Company, Old Bank House, 161-163 Upper Lisburn Road, Belfast, Northern Ireland BT10 0LJ

We use cookies on this website, you can find more information about cookies here.

Chartered Accountants Ireland