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Capital Allowances Calculator
UPDATED 2026/27
Estimate the first-year tax relief on plant, machinery, vehicles and equipment. Covers the Annual Investment Allowance (£1m), Full Expensing for companies, and Writing Down Allowances.
Use 25% for typical CT, 20% for basic-rate SE.
For guidance only. Uses 2025/26 / 2026/27 rules: AIA £1,000,000, Full Expensing 100% (companies, new main-pool P&M), 50% First Year Allowance (special rate), Main Pool WDA 14% (reduced from 18% in April 2026), Special Rate Pool WDA 6%, Electric/zero-emission cars 100% FYA (new only). Reliefs interact in complex ways with disposal proceeds, balancing charges and AIA group rules. For your specific spend, book a free call.
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