You may be entitled to claim other types of capital allowances depending on the cost, type of asset, and qualifying conditions, such as:

  • 100% allowance for energy saving equipment and new cars bought on or after 1 April 2018 with low CO2 emissions (up to 50g/km)
  • 100% allowance for investment in electric charge-points for electric vehicles, if purchased on or after 23 November 2016
  • 18% Writing Down Allowance (WDA) if you spent more than the maximum Annual Investment Allowance (AIA) on equipment, the excess goes into a ‘pool’ – you can claim WDA on the pool and carry forward any amount left over to the next year
  • 6% WDA for electrical systems and cars with higher CO2 emissions, over 110g/km

18% Writing Down Allowance

If during the year you’ve spent more than the maximum amount of AIA on equipment or you have purchased a car with CO2 emissions of 110g/km or less in the same period, add all the expenditure together to make a ‘main pool’ of costs.

Deduct:

  • any AIA up to your maximum entitlement, not cars, the amount you entered in the ‘Annual Investment Allowance’ field
  • equipment that qualifies First Year Allowances
  • the cost of items that go into a ‘single asset pool’, such as assets partly used for non-business purposes

From this total deduct the proceeds from any unrelieved main pool expenditure carried forward from the previous year.

To this balance add the value of any unrelieved main pool expenditure carried forward from the previous year.

You can then claim a WDA of 18% of the resulting balance.


6% Writing Down Allowance

You can claim 6% WDA a year for the costs of:

  • cars bought on or after 6 April 2018 with CO2 emissions of more than 110g/km
  • cars bought between 6 April 2013 and 5 April 2018 with CO2 emissions of more than 130g/km
  • cars bought between 6 April 2009 and 5 April 2013 with CO2 emissions of more than 160g/km
  • integral features of a building or structure, such as electrical and water systems, lighting, lifts and escalators
  • insulation that you added to an existing building
  • assets or equipment with a life expectancy of more than 25 years from when they were new

More information about capital allowances for cars and worked examples can be found in Helpsheet 252 – Capital allowances and balancing charges.

Note: If you claim the trading income allowance, you cannot also claim Other capital allowances.

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