01494 863620 
karen@barrys.biz 

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 
 
Services 
 
Tax Facts 
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