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FA 2019: capital allowances

This year’s Act makes the following changes to the capital allowances regime:
  • The annual investment allowance (AIA) limit is increased to £1m between 1 January 2019 and 31 December 2020.
  • Enhanced capital allowances (ECA) are removed from April 2020 apart from vehicle charge points to April 2023.
  • The special rate pool is reduced from 8% to 6% from April 2019.
  • A new structures and buildings allowance (SBA) is introduced from 29 October 2018.

These changes are brought into the regime through alterations to the existing CAA 2001 with the only exception being the SBA. Subsequent draft legislation on the SBA regime has now been published and is open to comment until 24 April (see

The SBA represents the most interesting aspect of FA 2019. SBA is a new capital allowance and will provide 2% relief on a straight-line basis over 50 years. It will be available for expenditure on the development of qualifying...

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