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2023-24 | 2022-23 | |
Plant and Machinery Main writing down allowance Long life assets, integral fixtures Full expensing – 100% FYA First year allowances – super-deduction First year allowances – special rate |
18% 6% 100% – 50% |
18% 6% – 130% 50% |
R&D tax credits SME scheme R&D expenditure credit Structures and buildings allowance Annual Investment Allowance (AIA) | 186% 20% 3% £1,000,000 | 230% 13% 3% £1,000,000 |
Cars New and unused, CO2 emissions are 0g/km (or car is electric) Second hand electric car New or second hand, CO2 emissions are 50g/km or less New or second hand, CO2 emissions are over 50g/km |
100% 18% 18% 6% |
100% 18% 18% 6% |
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In preparing and maintaining this section of our website every effort has been made to ensure the content is up to date and accurate. However, the law and regulations change continually and unintentional errors can occur and the information may be neither up to date nor accurate. We make no representation or warranty (including liability towards third parties), express or implied, as to the accuracy, reliability or completeness of the information on the website. Please don’t act directly on anything you read – contact us first for advice on how it may affect your individual circumstances.
