Plan writing down allowances over up to 10 years: 18% main pool, 6% special rate pool, 100% zero-emission car FYA and the small pools write-off.
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Projects writing down allowances on plant & machinery pools: 18% a year reducing balance on the main pool, 6% on the special rate pool (integral features, long-life assets, high-emission cars), 100% first-year allowance on new zero-emission cars, and the £1,000 small pools write-off — with the multi-year tax saving at your marginal rate.
£100,000 main pool, £50,000 special pool and a £40,000 new electric car at 25%: year-1 allowances £61,000 (£18,000 + £3,000 + £40,000 FYA), saving £15,250 — about £116,231 of allowances over 5 years.
Enter opening balances and this year's additions for each pool.
Add any new zero-emission car cost (100% first-year allowance).
Set your marginal tax rate and the projection horizon.
Read year-1 allowances and the cumulative picture.
Last data update
July 5, 2026
Sources and references
GOV.UK — Work out capital allowances (gov.uk/work-out-capital-allowances); capital allowances on cars.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
18% a year (reducing balance) for the main pool and 6% for the special rate pool — integral features, long-life assets and cars over 50g/km CO2.
New zero-emission cars qualify for a 100% first-year allowance. Used electric cars and cars up to 50g/km join the 18% main pool; higher-emission cars the 6% special pool.
A pool worth £1,000 or less at the start of the period can be written off entirely instead of dragging on at 18% or 6% for ever.