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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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