Resource Centre
Tax Tables
Capital Allowances
Annual investment allowance |
2026/27 |
2025/26 |
2024/25 |
||
| Annual allowance | £1,000,000 | £1,000,000 | £1,000,000 | ||
| Rate | 100% | 100% | 100% | ||
First year allowances |
2026/27 |
1-Jan-26 to 31-Mar-26 |
1-Apr-25 to 31-Dec-25 |
2024/25 |
|
| Full expensing | 100% | 100% | 100% | 100% | |
| Main rate first year allowance | 40% | 40% | N/A | N/A | |
| New special rate (including long life) assets | 50% | 50% | 50% | 50% | |
Business expenditure allowances |
2026/27 |
2025/26 |
2024/25 |
||
| Main writing down allowance | 14% | 18% | 18% | ||
| Special writing down allowance (long life assets and integral features) | 6% | 6% | 6% | ||
| Structures and buildings allowance | 3% | 3% | 3% | ||
| Freeports structures and buildings allowance | 10% | 10% | 10% | ||
| Patent rights | 25% | 25% | 25% | ||
| Research and development | 100% | 100% | 100% | ||
| Long life assets and integral features | 50% | 50% | 50% | ||
| Plant and machinery for gas refuelling stations | 100% | 100% | 100% | ||
| New zero-emission goods vehicles | 100% | 100% | 100% | ||
| Freeports | 100% | 100% | 100% | ||
Motor cars |
2026/27 |
2025/26 |
2024/25 |
||
| New and unused electric or zero emission | 100% | 100% | 100% | ||
| New and unused with emissions between 1g/km and 50g/km | 18% | 18% | 18% | ||
| Used with emissions between 0g/km and 50g/km | 18% | 18% | 18% | ||
| Emissions 51g/km + | 6% | 6% | 6% | ||
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