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The Annual Investment Allowance explained
What the Annual Investment Allowance is, the current limit, what it covers and excludes, and what happens to spending above it.
The Capital Allowances Knowledge Hub
Capital allowances.
A clearer understanding.
Practical guides to allowances on equipment, vehicles and property, and what may qualify.
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8 guides · 3 topicsFull expensing capital allowances explained
What full expensing is, which companies and plant or machinery may qualify, how special rate items are treated and how the claim is made.
Plant and machinery capital allowances
What counts as plant and machinery, what is left out, how an item is matched to an allowance, and the 2026 changes.
Capital allowances on cars
How capital allowances work for cars a limited company buys, how CO2 emissions set the rate, and what electric cars and vans get.
Capital allowances on vans: AIA and rates
How vans fit into capital allowances, whether the AIA can cover them, the writing down allowance rate and the first-year allowance options.
Capital allowances on solar panels
How a limited company can claim capital allowances on solar panels, which allowances apply and why they sit in the special rate pool.
Capital allowances on buildings: the SBA explained
How the structures and buildings allowance works: what qualifies, what is excluded, how a bought building is treated, how to claim and the 2026 change.
Leasehold improvements capital allowances
Which tenant fit-out items in rented premises may qualify for capital allowances, how repairs differ, and how sole traders and companies claim.
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