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Tax Facts - Capital Allowances

Capital Allowances

Plant and machinery
Annual investment allowance max £200,000 from 1 January 2016 (£500,000 before)	100
First-year allowances
Energy saving or environmentally beneficial assets	100
New and unused zero-emission goods vehicles	100
Writing-down allowances
General	18
Cars where CO2 emissions exceed 130g/km	8

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