Work out your writing down allowances

Skip to contents of guide

When to use writing down allowances

‘Writing down allowances’ are one type of capital allowance. They let you deduct a percentage of the value of certain items from your profits each year.

You might be able to claim more tax relief if you can use one of the other capital allowances, for example:

The percentage you deduct depends on the item. For business cars the rate depends on their CO2 emissions.