1023 - Annual Investment Allowance

You can claim a capital allowance called an Annual Investment Allowance (AIA) if you bought equipment (but not cars) during the year up to an annual amount of £100,000. Add the cost of all the equipment together and, if the total cost is £100,000 or less, you can claim 100% of that whole amount as your AIA. If the total is more than £100,000, then you can claim up to £100,000 of the total as your AIA. Please enter the total amount of AIA claimed in this field.

Where you use an item of equipment for both business and private purposes, the AIA claimed has to be reduced by the private use proportion.