Kings Lynn Chartered Accountants & Business Advisers

Tax information: Capital allowances, Thain Wildbur, Kings Lynn, Norfolk

Energy saving and environmentally beneficial equipment, zero and low CO₂ emission (up to 110 g/km) cars, new and unused zero emission goods vehicles, natural gas/hydrogen refuelling equipment: first year allowance (FYA)	100%
Annual investment allowance (AIA) – on first £100,000 of investment (excludes cars and other expenditure already qualifying for 100% FYA)	100%*
Writing down allowance on expenditure not qualifying for AIA or FYA:
Long-life assets, integral features of buildings, cars over 160g/km	10%*
Other plant and machinery	20%*
Industrial and agricultural buildings and hotels (on building cost)	1%*
Enterprise Zone allowance, conversion of parts of business premises into flats, business premises renovation: max initial allowance	100%

* Transitional rules may apply

Thain Wildbur
36-38 King Street
Kings Lynn
Norfolk
PE30 1ES

Tel: 01553 772680
Fax: 01553 769162
enquiries@thainwildbur.co.uk

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