Capital Allowances Rate Card
The allowances on plant, integral features and structures in commercial property, with who can claim each.
Rates and eligibility
| Allowance | Rate | Notes |
|---|---|---|
| Annual Investment Allowance | 100% | All businesses, up to 1,000,000 a year, not cars |
| Full expensing | 100% | Companies, new main-rate P&M, NOT leased assets |
| 40% first-year allowance | 40% | From 1 Jan 2026, includes leased assets and unincorporated |
| Special-rate first-year allowance | 50% | Companies, integral features |
| Writing-down allowance, main pool | 14% | From April 2026 (was 18%) |
| Writing-down allowance, special rate | 6% | Integral features |
| Structures & Buildings Allowance | 3% | Straight-line over 33 and one third years |
The 1,000,000 AIA is a single annual limit shared across all qualifying spend. Integral features (lifts, heating, air conditioning, wiring, water systems) are special-rate and are often missed without a fixtures survey. The 40% FYA is the key route for landlords, because it covers assets held for leasing, which full expensing does not.
From April 2026
Commercial (non-residential)
Source: GOV.UK capital allowances. SBA claimed reduces your CGT base cost. Verify before claiming.