{ "name": "Corp Tax Calculator UK Capital Allowances Rate Table", "title": "UK Capital Allowances Rate Table", "url": "https://corptaxcalculator.co.uk/datasets/uk-capital-allowances-rate-table/", "csv": "https://corptaxcalculator.co.uk/datasets/uk-capital-allowances-rate-table.csv", "markdown": "https://corptaxcalculator.co.uk/datasets/uk-capital-allowances-rate-table/index.md", "computed_at": "2026-10-18", "license": "https://corptaxcalculator.co.uk/terms", "headline": "The UK Capital Allowances Rate Table carries 13 published figures read from 7 sources' own pages, from 3 to 100 percent, read 17 October 2026.", "quotes": [ "The UK Capital Allowances Rate Table carries 13 published figures read from 7 sources' own pages, from 3 to 100 percent, read 17 October 2026.", "7 of the 16 named sources read in full publish a figure; 9 publish none, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance structures and buildings allowance: median 3 percent across 1 source, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance main rate writing-down allowance: median 14 percent across 2 sources, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance special rate writing-down allowance: median 6 percent across 2 sources, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance ring-fence trade main rate writing-down allowance: median 25 percent across 1 source, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance ring-fence trade special rate writing-down allowance: median 10 percent across 1 source, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance small pools allowance: median 1,000 GBP across 1 source, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance first-year allowance, zero-emission cars: median 100 percent across 1 source, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance full expensing, main rate expenditure: median 100 percent across 1 source, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance first-year allowance, special rate expenditure: median 50 percent across 1 source, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance first-year allowance, main rate expenditure: median 40 percent across 2 sources, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance annual investment allowance rate: median 100 percent across 1 source, read 17 October 2026.", "UK Capital Allowances Rate Table, allowance annual investment allowance limit: median 1,000,000 GBP across 1 source, read 17 October 2026." ], "citation": "\"Corp Tax Calculator UK Capital Allowances Rate Table\", updated 2026-10-18, https://corptaxcalculator.co.uk/datasets/uk-capital-allowances-rate-table/.", "changed_since": null, "national": { "unit": "%", "n": 13, "median": 25, "min": 3, "max": 100, "p25": 8, "p75": 75, "mean": 39.0769, "units": { "%": 13, "GBP": 2 }, "published_sources": 7, "named_sources": 16, "read_sources": 16, "not_published": 9, "published_share": 0.438 }, "by_axis": { "allowance": { "structures and buildings allowance": { "%": { "n": 1, "median": 3, "min": 3, "max": 3, "p25": 3, "p75": 3, "mean": 3 } }, "main rate writing-down allowance": { "%": { "n": 2, "median": 14, "min": 14, "max": 14, "p25": null, "p75": null, "mean": 14 } }, "special rate writing-down allowance": { "%": { "n": 2, "median": 6, "min": 6, "max": 6, "p25": null, "p75": null, "mean": 6 } }, "ring-fence trade main rate writing-down allowance": { "%": { "n": 1, "median": 25, "min": 25, "max": 25, "p25": 25, "p75": 25, "mean": 25 } }, "ring-fence trade special rate writing-down allowance": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "small pools allowance": { "GBP": { "n": 1, "median": 1000, "min": 1000, "max": 1000, "p25": 1000, "p75": 1000, "mean": 1000 } }, "first-year allowance, zero-emission cars": { "%": { "n": 1, "median": 100, "min": 100, "max": 100, "p25": 100, "p75": 100, "mean": 100 } }, "full expensing, main rate expenditure": { "%": { "n": 1, "median": 100, "min": 100, "max": 100, "p25": 100, "p75": 100, "mean": 100 } }, "first-year allowance, special rate expenditure": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "first-year allowance, main rate expenditure": { "%": { "n": 2, "median": 40, "min": 40, "max": 40, "p25": null, "p75": null, "mean": 40 } }, "annual investment allowance rate": { "%": { "n": 1, "median": 100, "min": 100, "max": 100, "p25": 100, "p75": 100, "mean": 100 } }, "annual investment allowance limit": { "GBP": { "n": 1, "median": 1000000, "min": 1000000, "max": 1000000, "p25": 1000000, "p75": 1000000, "mean": 1000000 } } } }, "rows": [ { "source": "GOV.UK Claiming capital allowances for structures and buildings", "url": "https://www.gov.uk/guidance/claiming-capital-allowances-for-structures-and-buildings", "figure": "3%", "value": 3, "unit": "%", "vat": null, "axis": { "allowance": "structures and buildings allowance" }, "retrieved_at": "2026-10-17", "quote": "1 April 2020 onwards 3%", "source_class": "primary-government", "text_sha256": "15d56fdfdd7178f7f9a142e68161b2a4ec3b1e568fa3bfb67e439f5014cded22" }, { "source": "HMRC CA23220: writing down allowance rates", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220", "figure": "14%", "value": 14, "unit": "%", "vat": null, "axis": { "allowance": "main rate writing-down allowance" }, "retrieved_at": "2026-10-16", "quote": "The main rate of WDA for chargeable periods beginning on or after: 1 April 2026 for Corporation Tax or 6 April 2026 for Income Tax is 14% (FA 2026)", "source_class": "primary-government", "text_sha256": "f45453fc4690d995288a3897a921443f8f0a6d877916565ae9dcd010b51c9a56" }, { "source": "HMRC CA23220: writing down allowance rates", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220", "figure": "6%", "value": 6, "unit": "%", "vat": null, "axis": { "allowance": "special rate writing-down allowance" }, "retrieved_at": "2026-10-16", "quote": "The special rate of WDA for chargeble periods beginning on or after: 1 or 6 April 2019 is 6% (FA 2018)", "source_class": "primary-government", "text_sha256": "f45453fc4690d995288a3897a921443f8f0a6d877916565ae9dcd010b51c9a56" }, { "source": "HMRC CA23220: writing down allowance rates", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220", "figure": "25%", "value": 25, "unit": "%", "vat": null, "axis": { "allowance": "ring-fence trade main rate writing-down allowance" }, "retrieved_at": "2026-10-16", "quote": "The main rate of WDA is 25%", "source_class": "primary-government", "text_sha256": "f45453fc4690d995288a3897a921443f8f0a6d877916565ae9dcd010b51c9a56" }, { "source": "HMRC CA23220: writing down allowance rates", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "allowance": "ring-fence trade special rate writing-down allowance" }, "retrieved_at": "2026-10-16", "quote": "The special rate of WDA is 10%", "source_class": "primary-government", "text_sha256": "f45453fc4690d995288a3897a921443f8f0a6d877916565ae9dcd010b51c9a56" }, { "source": "HMRC CA23220: writing down allowance rates", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220", "figure": "£1,000 ", "value": 1000, "unit": "GBP", "vat": null, "axis": { "allowance": "small pools allowance" }, "retrieved_at": "2026-10-16", "quote": "Where the balance of expenditure in the main pool or the special rate pool is £1,000 or less, the small pools allowance is available instead (CA23225).", "source_class": "primary-government", "text_sha256": "f45453fc4690d995288a3897a921443f8f0a6d877916565ae9dcd010b51c9a56" }, { "source": "GOV.UK First year allowances", "url": "https://www.gov.uk/capital-allowances/first-year-allowances", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": { "allowance": "first-year allowance, zero-emission cars" }, "retrieved_at": "2026-10-17", "quote": "If you buy it before April 2027, you can claim 100% first year allowances on: electric cars and cars with zero CO2 emissions", "source_class": "primary-government", "text_sha256": "d93d9c903af08eaae7c32f9422537d4f4d07b16f0f69bfd25b0fb5cc2f3d85b3" }, { "source": "HMRC: capital allowances, permanent full expensing", "url": "https://www.gov.uk/government/publications/capital-allowances-permanent-full-expensing/capital-allowances-permanent-full-expensing-for-companies-investing-in-plant-and-machinery", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": { "allowance": "full expensing, main rate expenditure" }, "retrieved_at": "2026-10-17", "quote": "This measure will make full expensing — a 100% first-year allowance for main rate expenditure — and the associated 50% first-year allowance for special rate expenditure permanent.", "source_class": "primary-government", "text_sha256": "3dc4ca1a89aa98cae27d1bc79252316ca33790c5c9ec3ba9fe28ca80b4d26426" }, { "source": "HMRC: capital allowances, permanent full expensing", "url": "https://www.gov.uk/government/publications/capital-allowances-permanent-full-expensing/capital-allowances-permanent-full-expensing-for-companies-investing-in-plant-and-machinery", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "allowance": "first-year allowance, special rate expenditure" }, "retrieved_at": "2026-10-17", "quote": "a 50% first-year allowance for special rate expenditure", "source_class": "primary-government", "text_sha256": "3dc4ca1a89aa98cae27d1bc79252316ca33790c5c9ec3ba9fe28ca80b4d26426" }, { "source": "HMRC: new first-year allowance and reduced main-rate writing-down allowance", "url": "https://www.gov.uk/government/publications/new-first-year-allowance-and-main-rate-of-writing-down-allowances/capital-allowances-new-first-year-allowance-and-reducing-main-rate-writing-down-allowances", "figure": "14%", "value": 14, "unit": "%", "vat": null, "axis": { "allowance": "main rate writing-down allowance" }, "retrieved_at": "2026-10-17", "quote": "The measure reduces the rate of writing-down allowance (WDA) on the main pool of plant and machinery from 18% to 14% per year which still enables full relief for the expenditure.", "source_class": "primary-government", "text_sha256": "ecd47d4e40805e8fe817578cdf69592e2ea81d08758ee0c7ea9a87a855badae0" }, { "source": "HMRC: new first-year allowance and reduced main-rate writing-down allowance", "url": "https://www.gov.uk/government/publications/new-first-year-allowance-and-main-rate-of-writing-down-allowances/capital-allowances-new-first-year-allowance-and-reducing-main-rate-writing-down-allowances", "figure": "40%", "value": 40, "unit": "%", "vat": null, "axis": { "allowance": "first-year allowance, main rate expenditure" }, "retrieved_at": "2026-10-17", "quote": "In addition, it introduces a first-year allowance (FYA) of 40% for main rate expenditure, with reduced restrictions compared to other FYAs, to encourage investment where those FYAs are not available, such as for assets bought for leasing and by unincorporated businesses.", "source_class": "primary-government", "text_sha256": "ecd47d4e40805e8fe817578cdf69592e2ea81d08758ee0c7ea9a87a855badae0" }, { "source": "HMRC: new first-year allowance and reduced main-rate writing-down allowance", "url": "https://www.gov.uk/government/publications/new-first-year-allowance-and-main-rate-of-writing-down-allowances/capital-allowances-new-first-year-allowance-and-reducing-main-rate-writing-down-allowances", "figure": "6%", "value": 6, "unit": "%", "vat": null, "axis": { "allowance": "special rate writing-down allowance" }, "retrieved_at": "2026-10-17", "quote": "This measure does not change the WDA on the special rate pool which is currently 6%.", "source_class": "primary-government", "text_sha256": "ecd47d4e40805e8fe817578cdf69592e2ea81d08758ee0c7ea9a87a855badae0" }, { "source": "HMRC CA20006: annual investment allowance", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca20006", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": { "allowance": "annual investment allowance rate" }, "retrieved_at": "2026-10-17", "quote": "AIA is a 100% allowance for business expenditure on plant and machinery (apart from cars).", "source_class": "primary-government", "text_sha256": "a0d8afed5439a8777ee7b59037a6fdc98fc3cd8347c1a7c0294efa0decf88200" }, { "source": "HMRC CA20006: annual investment allowance", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca20006", "figure": "£1,000,000.", "value": 1000000, "unit": "GBP", "vat": null, "axis": { "allowance": "annual investment allowance limit" }, "retrieved_at": "2026-10-17", "quote": "The AIA threshold for the period is £1,000,000.", "source_class": "primary-government", "text_sha256": "a0d8afed5439a8777ee7b59037a6fdc98fc3cd8347c1a7c0294efa0decf88200" }, { "source": "HMRC CA23195F: the 40% first-year allowance", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23195f", "figure": "40%", "value": 40, "unit": "%", "vat": null, "axis": { "allowance": "first-year allowance, main rate expenditure" }, "retrieved_at": "2026-10-17", "quote": "If a 40% FYA is claimed for an amount of first-year qualifying expenditure, the remaining unrelieved part of the expenditure cannot be pooled in the same chargeable period but may be pooled in the following or a later chargeable period unless there is a disposal in respect of the plant or machinery (see CA23110).", "source_class": "primary-government", "text_sha256": "5bded1b31ba9c5688960ae666da651d53fc64ebc62337fa2d896f0c71bbb7315" } ], "not_published": [ { "source": "GOV.UK Claim capital allowances: overview", "url": "https://www.gov.uk/capital-allowances", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK Annual investment allowance", "url": "https://www.gov.uk/capital-allowances/annual-investment-allowance", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK Capital allowances: business cars", "url": "https://www.gov.uk/capital-allowances/business-cars", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK Writing down allowances", "url": "https://www.gov.uk/capital-allowances/writing-down-allowances", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK What you can claim on", "url": "https://www.gov.uk/capital-allowances/what-you-can-claim-on", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK How to claim capital allowances", "url": "https://www.gov.uk/capital-allowances/how-to-claim", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC CA22320: integral features", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22320", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC CA23084: annual investment allowance, worked example", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23084", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "Capital Allowances Act 2001", "url": "https://www.legislation.gov.uk/ukpga/2001/2/contents", "retrieved_at": "2026-10-16", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.gov.uk/capital-allowances", "label": "GOV.UK Claim capital allowances: overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-allowances/annual-investment-allowance", "label": "GOV.UK Annual investment allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-allowances/business-cars", "label": "GOV.UK Capital allowances: business cars", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-allowances/writing-down-allowances", "label": "GOV.UK Writing down allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-allowances/first-year-allowances", "label": "GOV.UK First year allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-allowances/what-you-can-claim-on", "label": "GOV.UK What you can claim on", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-allowances/how-to-claim", "label": "GOV.UK How to claim capital allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/capital-allowances-permanent-full-expensing/capital-allowances-permanent-full-expensing-for-companies-investing-in-plant-and-machinery", "label": "HMRC: capital allowances, permanent full expensing", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/new-first-year-allowance-and-main-rate-of-writing-down-allowances/capital-allowances-new-first-year-allowance-and-reducing-main-rate-writing-down-allowances", "label": "HMRC: new first-year allowance and reduced main-rate writing-down allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/claiming-capital-allowances-for-structures-and-buildings", "label": "GOV.UK Claiming capital allowances for structures and buildings", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca20006", "label": "HMRC CA20006: annual investment allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22320", "label": "HMRC CA22320: integral features", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23084", "label": "HMRC CA23084: annual investment allowance, worked example", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220", "label": "HMRC CA23220: writing down allowance rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23195f", "label": "HMRC CA23195F: the 40% first-year allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2001/2/contents", "label": "Capital Allowances Act 2001", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 16 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 13 figures, never sentences; 120 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per allowance per asset class with its rate, cap and effective date - the annual investment allowance, full expensing, the 50% and 40% first-year allowances, the main and special rate writing-down allowances, the structures and buildings allowance, and the car bands by CO2 - each quoted from HMRC or the Capital Allowances Act. The derived tables nobody publishes: the FIRST-YEAR CASH VALUE of £X of spend by asset class and company size (which is the answer the buyer actually wants), and the SERIES of the AIA cap and the writing-down rates across years, which is the only way to see the main rate falling from 18%.", "embed": "

3 to 100 percent

13 published figures, UK Capital Allowances Rate Table, across 7 sources, read 17 October 2026

Source: Corp Tax Calculator UK Capital Allowances Rate Table
" }