Calculate capital allowances on business assets. Annual Investment Allowance (AIA): £1m/year 100% deduction. Writing Down Allowances: 18% (main pool), 6% (special rate pool). Super-deduction ended April 2023.
Enter the values for the scenario you are assessing. Calculate capital allowances on business assets. Annual Investment Allowance (AIA): £1m/year 100% deduction. Writing Down Allowances: 18% (main pool), 6% (special rate pool). Super-deduction ended April 2023. Use the uk capital allowances aia result to inform your calculation.