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Capital Allowances Calculator

Calculate capital allowances on business assets including the Annual Investment Allowance.

Enter Your Business Assets

Computers, machinery, tools, furniture, etc.

Written down value from previous year

0 = electric (100% FYA), 1-50 = 18%, 51+ = 6%

About Capital Allowances

Capital allowances let you deduct the cost of business assets from your profits. The Annual Investment Allowance (AIA) allows 100% deduction on most equipment up to £1 million.

Capital Allowance Rates

Annual Investment Allowance100% (up to £1m)
Main Pool (equipment, vehicles ≤50g/km)18% per year
Special Rate Pool (vehicles >50g/km)6% per year
Electric Vehicles (0g/km)100% First Year

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