Wrigley Partington

Chartered Accountants & Business Advisors

Business Allowances

Tax and accountancy

Capital Allowances

Plant and Machinery    
Annual Investment Allowance 100% Maximum £1,000,000 pa (£200,000 pa from 1 january 2022)
New cars with Co2 emissions of 0g/km 100%  
New zero-emission goods vehicles 100%  
Writing down allowance (WDA):    
- integral features & long life assets 6% On reducing balance
- other plant & machinery 18% On reducing balance
Cars (other than low emission cars) 6% On reducing balance
Energy-saving technologies 100% First year allowance
Patent rights & know how 25% On reducing balance
Superdeduction rates    
New main rate assets  130% On qualifying costs
New special rate assets 50%  
Expenditure credit rate  11% R&D tax credits


Wrigley Partington Chartered Accountants

Sterling House

501 Middleton Road

Chadderton, Oldham