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Annual Investment Allowance (AIA) | ||
---|---|---|
Sole Trader / Partnership |
Limited Company |
|
From the 1st January 2019 | £1,000,000 | £1,000,000 |
1st January 2016 - 31st December 2018 | £200,000 | £200,000 |
6th April 2014 - 31st December 2015 | £500,000 | - |
1st April 2014 - 31st December 2015 | - | £500,000 |
1st January 2013 - 5th April 2014 | £250,000 | - |
1st January 2013 - 31st March 2014 | - | £250,000 |
6th April 2012 - 31st December 2012 | £25,000 | - |
1st April 2012 - 31st December 2012 | - | £25,000 |
6th April 2010 - 5th April 2012 | £100,000 | - |
1st April 2010 - 31st March 2012 | - | £100,000 |
6th April 2008 - 5th April 2010 | £50,000 | - |
1st April 2008 - 31st March 2010 | - | £50,000 |
Notes
Plant and Machinery | ||
---|---|---|
2019-20 | 2018-19 | |
Main writing down allowance rate | 18% | 18% |
Special rate pool (long life assets and integral features within a building) | 6% | 8% |
Enterprise Zone plant & machinery (max €125m per investment project) | 100% | 100% |
Patent rights & know-how (annual reducing balance) | 25% | 25% |
Energy and water-efficient equipment | 100% | 100% |
Electric vans | 100% | 100% |
Energy saving / environmentally beneficial assets | 100% | 100% |
Structure and buildings allowance (SBA) | 2% | 2% |
Motor Cars | ||
---|---|---|
2019-20 | 2018-19 | |
New or used cars with CO2 emissions of 75gm/km or less (non-electric) | 100% | - |
New or used cars with CO2 emissions between 75gm/km and 130gm/km | 18% | - |
Second hand cars with CO2 emissions of 130gm/km or less or car is electric | 18% | - | Emissions greater than 130gm/km | 6% | - |
New or used cars with CO2 emissions of 50gm/km or less (non-electric) | - | 100% |
New or used cars with CO2 emissions between 50gm/km and 110gm/km | - | 18% |
Second hand cars with CO2 emissions of 110gm/km or less or car is electric | - | 18% |
Emissions greater than 110gm/km | - | 8% |
Other Asset Types | ||
---|---|---|
2019-20 | 2018-19 | |
Commercial or Industrial Buildings in an Enterprise Zone | 100% | 100% |
Business premises Renovation Allowance | withdrawn | 100% |
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