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This handy little card is your go-to resource for all the major tax rates in place for the upcoming year.
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Main Capital Allowances
Initial Allowances
Writing-down Allowances
Annual investment allowance: on first £1m (excludes cars) | 100% |
First-year allowance (for qualifying main rate expenditure incurred on/after 1 January 2026)(Including new and unused) | 40% |
First-year allowance: including new and unused electric and zero-emission goods vehicles | 100% |
First-year allowance: Special rate plant and machinery (new and unused) | 50% |
Full expensing relief: plant and machinery (Including new and unused) | 100% |
Plant and machinery main-rate expenditure | 14% | |
Plant and machinery special-rate expenditure | 6% | |
Cars | 1 - 50g/km | 18% |
More than 50g/km | 6% | |
Structures and buildings allowance – straight-line relief | 3% | |