{"id":10376,"date":"2026-06-22T10:04:28","date_gmt":"2026-06-22T08:04:28","guid":{"rendered":"https:\/\/leyton.majjane.agency\/uk\/?page_id=10376"},"modified":"2026-07-25T13:18:22","modified_gmt":"2026-07-25T11:18:22","slug":"plant-and-machinery-allowances","status":"publish","type":"page","link":"https:\/\/leyton.majjane.agency\/uk\/plant-and-machinery-allowances\/","title":{"rendered":"Plant &#038; Machinery Allowances (PMA)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10376\" class=\"elementor elementor-10376\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b369a18 e-grid e-con-boxed e-con e-parent\" data-id=\"4b369a18\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-490debd8 e-flex e-con-boxed e-con e-child\" data-id=\"490debd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-634ac859 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"634ac859\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Plant and machinery <span>allowances (PMA) <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ddcdf6f elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2ddcdf6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Claiming for plant and machinery allowances (PMA) reduces your taxable profit, boosting your cash flow.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a3c8288 elementor-align-center elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"7a3c8288\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Find out if you're eligible<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c35d89 e-con-full e-flex e-con e-child\" data-id=\"1c35d89\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6c213d elementor-widget elementor-widget-video\" data-id=\"c6c213d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"main-video\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/03\/15506610_1280_720_25fps.mp4\" preload=\"metadata\" controlsList=\"nodownload\" poster=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/05\/Rectangle-7138-1.webp\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81761e9 elementor-widget elementor-widget-html\" data-id=\"81761e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\r\n(function() {\r\n    function initVideoPopup() {\r\n        const trigger = document.getElementById('play-icon-trigger');\r\n        const videoWrap = document.getElementById('main-video');\r\n        \r\n        if (!trigger || !videoWrap) return;\r\n        \r\n        trigger.style.cursor = 'pointer';\r\n        \r\n        function getVideoSource() {\r\n            let videoEl = videoWrap.querySelector('video');\r\n            if (videoEl) {\r\n                const source = videoEl.querySelector('source');\r\n                if (source && source.src) return source.src;\r\n                if (videoEl.src) return videoEl.src;\r\n                if (videoEl.getAttribute('src')) return videoEl.getAttribute('src');\r\n            }\r\n            const anySource = videoWrap.querySelector('source');\r\n            if (anySource && anySource.src) return anySource.src;\r\n            return null;\r\n        }\r\n        \r\n        function lockLenis() {\r\n            if (window.lenis) window.lenis.stop();\r\n            else if (window.lenisInstance) window.lenisInstance.stop();\r\n            document.documentElement.classList.add('lenis-stopped');\r\n            document.body.style.overflow = 'hidden';\r\n        }\r\n        \r\n        function unlockLenis() {\r\n            if (window.lenis) window.lenis.start();\r\n            else if (window.lenisInstance) window.lenisInstance.start();\r\n            document.documentElement.classList.remove('lenis-stopped');\r\n            document.body.style.overflow = '';\r\n        }\r\n        \r\n  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25px;\r\n    right: 25px;\r\n    width: 60px;\r\n    height: 60px;\r\n    color: #fff;\r\n    cursor: pointer;\r\n    z-index: 999999;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n    user-select: none;\r\n}\r\n#custom-video-lightbox .cvl-close svg {\r\n    width: 40px;\r\n    height: 40px;\r\n    pointer-events: none;\r\n}\r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19b4d75 elementor-widget elementor-widget-image\" data-id=\"19b4d75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/gravel-washing-plant-for-the-production-of-concret-2026-01-07-05-50-16-utc-1024x682.jpg\" class=\"attachment-large size-large wp-image-10401\" alt=\"plant-for-production-of-concrete\" srcset=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/gravel-washing-plant-for-the-production-of-concret-2026-01-07-05-50-16-utc-1024x682.jpg 1024w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/gravel-washing-plant-for-the-production-of-concret-2026-01-07-05-50-16-utc-300x200.jpg 300w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/gravel-washing-plant-for-the-production-of-concret-2026-01-07-05-50-16-utc-768x511.jpg 768w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/gravel-washing-plant-for-the-production-of-concret-2026-01-07-05-50-16-utc-1536x1022.jpg 1536w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/gravel-washing-plant-for-the-production-of-concret-2026-01-07-05-50-16-utc-400x266.jpg 400w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/gravel-washing-plant-for-the-production-of-concret-2026-01-07-05-50-16-utc.jpg 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6924d7a7 e-flex e-con-boxed e-con e-parent\" data-id=\"6924d7a7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-362f93c9 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"362f93c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>How it works<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27ea82a9 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"27ea82a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are plant and machinery allowances?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63b17f07 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"63b17f07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Plant and machinery allowances (PMA) are a type of capital allowance providing tax relief to businesses for fixed assets.<br \/>These fixed \u2018plant and machinery\u2019 assets can be anything from office equipment and tools to vehicles and heavy machinery.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae53956 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"ae53956\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who can claim plant and machinery allowances?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c15def6 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c15def6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You can claim plant and machinery allowances for any qualifying expenditure from work carried out during qualifying activity.<\/p><p><strong>Qualifying activity generally applies to anything work-related, including:<\/strong><\/p><p style=\"padding-left: 40px;\"><br \/>\u2022 a trade<br \/>\u2022 a profession or vocation<br \/>\u2022 an employment or office<br \/>\u2022 a property business (overseas or UK)<br \/>\u2022 furnished holiday-letting (UK and EEA)<br \/>\u2022 managing the investments of a company with an investment business<br \/>\u2022 a concern in mining and transport undertakings<br \/>\u2022 special leasing of plant or machinery<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df04c47 e-flex e-con-boxed e-con e-parent\" data-id=\"df04c47\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa355e6 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"aa355e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Type of PMA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-360863d elementor-widget elementor-widget-heading\" data-id=\"360863d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the different types of plant and machinery allowances?\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1507759 e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"1507759\" data-element_type=\"container\" data-e-type=\"container\" id=\"mon-grid\">\n\t\t<div class=\"elementor-element elementor-element-c5c1d5d e-con-full e-flex e-con e-child\" data-id=\"c5c1d5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df45865 elementor-widget elementor-widget-heading\" data-id=\"df45865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3592ee4 elementor-widget elementor-widget-heading\" data-id=\"3592ee4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">100% first-year allowances (FYA)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08b2657 elementor-widget elementor-widget-text-editor\" data-id=\"08b2657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>First-year allowances let businesses claim 100% of the cost of qualifying capital expenditures in the year they purchase them. Qualifying equipment includes zero or low-emission goods and vehicles and machinery for gas refuelling.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20544c9 e-con-full e-flex e-con e-child\" data-id=\"20544c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51125c7 elementor-widget elementor-widget-heading\" data-id=\"51125c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e03a78a elementor-widget elementor-widget-heading\" data-id=\"e03a78a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Annual investment allowance (AIA)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0b4c15 elementor-widget elementor-widget-text-editor\" data-id=\"a0b4c15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The annual investment allowance gives a 100% write-off on most types of plant and machinery up to an annual limit. The maximum amount for AIA is \u00a31m.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38f26f1 e-con-full e-flex e-con e-child\" data-id=\"38f26f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79c63a3 elementor-widget elementor-widget-heading\" data-id=\"79c63a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-757b417 elementor-widget elementor-widget-heading\" data-id=\"757b417\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Writing down allowances (WDA)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3d4c7e elementor-widget elementor-widget-text-editor\" data-id=\"f3d4c7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Writing down allowances allow tax deduction for qualifying items from your annual profits. Where 100% first-year allowances and annual investment allowance does not apply, tax relief on plant and machinery would typically default to writing down allowances.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94b2deb e-flex e-con-boxed e-con e-parent\" data-id=\"94b2deb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9eb38ad liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"9eb38ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>More about WDA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0102339 elementor-widget-mobile__width-initial elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"0102339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">WDA pools or rates<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73f528b elementor-widget-mobile__width-initial elementor-widget elementor-widget-shortcode\" data-id=\"73f528b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n    <div id=\"gfi-challenges-widget-10376\" class=\"gfi-challenges\">\n                    <div class=\"gfi-ch-panel gfi-ch-panel--active\" data-index=\"0\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">01<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Main rate pool<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Main rate pool<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">This pool includes most plant and machinery assets, such as business equipment and furniture, and the allowance is 18% per year.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/colleagues-working-together-at-high-table-in-workp-2026-01-09-12-07-17-utc-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"colleagues-working-together-at-high-table\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/colleagues-working-together-at-high-table-in-workp-2026-01-09-12-07-17-utc-1024x683.jpg 1024w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/colleagues-working-together-at-high-table-in-workp-2026-01-09-12-07-17-utc-300x200.jpg 300w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/colleagues-working-together-at-high-table-in-workp-2026-01-09-12-07-17-utc-768x512.jpg 768w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/colleagues-working-together-at-high-table-in-workp-2026-01-09-12-07-17-utc-1536x1024.jpg 1536w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/colleagues-working-together-at-high-table-in-workp-2026-01-09-12-07-17-utc-2048x1365.jpg 2048w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/colleagues-working-together-at-high-table-in-workp-2026-01-09-12-07-17-utc-400x267.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"1\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">02<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Special rate pool<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Special rate pool<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">This pool includes assets such as integral features of a building, long-life assets, solar panels, business cars with emissions of over a threshold and thermal insulation. The allowance for this pool is 6% per year.\r\n\r\nIntegral features generally form part of a building\u2019s infrastructure, including: electrical and lighting systems; lifts, escalators and moving walkways; hot and cold water systems; space and water heating systems; and external solar shading.\r\n\r\nLong-life assets have a useful economic life of at least 25 years when new. Examples of long-life assets include manufacturing, farming and printing machinery.\r\n<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/solar-panels-on-house-roof-with-greenery-2026-03-09-02-53-01-utc-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"solar-panels-on-house-roof-with-greenery\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/solar-panels-on-house-roof-with-greenery-2026-03-09-02-53-01-utc-1024x683.jpg 1024w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/solar-panels-on-house-roof-with-greenery-2026-03-09-02-53-01-utc-300x200.jpg 300w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/solar-panels-on-house-roof-with-greenery-2026-03-09-02-53-01-utc-768x512.jpg 768w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/solar-panels-on-house-roof-with-greenery-2026-03-09-02-53-01-utc-1536x1024.jpg 1536w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/solar-panels-on-house-roof-with-greenery-2026-03-09-02-53-01-utc-400x267.jpg 400w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/solar-panels-on-house-roof-with-greenery-2026-03-09-02-53-01-utc.jpg 1920w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"2\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">03<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Single asset pool<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Single asset pool<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">This pool is for items that are short-life assets or are used for non-work purposes if you\u2019re a sole trader\/in a partnership.\r\n \r\nShort-life assets are not expected to have a useful life of more than 8 years. Examples include computers in an office, wine glasses for a restaurant, or bed linen for a hotel. Some items can\u2019t be treated as short-life assets, including cars and items that are partly used for non-work purposes.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"800\" height=\"534\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/empty-office-desks-with-computers-and-office-chair-2026-03-18-17-38-24-utc-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"empty-office-desks-with-computers-and-office-chair\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/empty-office-desks-with-computers-and-office-chair-2026-03-18-17-38-24-utc-1024x683.jpg 1024w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/empty-office-desks-with-computers-and-office-chair-2026-03-18-17-38-24-utc-300x200.jpg 300w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/empty-office-desks-with-computers-and-office-chair-2026-03-18-17-38-24-utc-768x512.jpg 768w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/empty-office-desks-with-computers-and-office-chair-2026-03-18-17-38-24-utc-1536x1024.jpg 1536w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/empty-office-desks-with-computers-and-office-chair-2026-03-18-17-38-24-utc-2048x1365.jpg 2048w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/06\/empty-office-desks-with-computers-and-office-chair-2026-03-18-17-38-24-utc-400x267.jpg 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n    <style>\n        .gfi-challenges {\n            width: 100%;\n            display: flex;\n            gap: 16px;\n            align-items: stretch;\n            min-height: 520px;\n            font-family: 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel {\n            position: relative;\n            display: flex;\n            flex: 0 0 99px;\n            gap: 0px;\n            overflow: hidden;\n            cursor: pointer;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1), gap 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-panel--active {\n            flex: 1 1 0;\n            gap: 16px;\n            cursor: default;\n        }\n\n        .gfi-ch-panel__sidebar {\n            flex: 0 0 99px;\n            width: 99px;\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: rgba(29, 67, 92, 1);\n            display: flex;\n            flex-direction: column;\n            align-items: center;\n            justify-content: space-between;\n            padding: 22px 26px 23px 27px;\n            color: #fff;\n            transition: background 0.6s ease, color 0.6s ease;\n            user-select: none;\n            height: calc(100% - 3px);\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__sidebar {\n            border-radius: 15px;\n            border: 1px solid #C0C0C0;\n            background: linear-gradient(180deg, #F3F4F6 0%, #CDD5DC 100%);\n            color: #0d2b4e;\n        }\n\n        .gfi-ch-panel__number {\n            font: 600 30px\/1 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel__line {\n            flex: 1;\n            width: 1px;\n            background: rgba(255, 255, 255, 0.5);\n            margin: 24px 0;\n            transition: background 0.6s ease;\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__line {\n            background: #012D48;\n        }\n\n        .gfi-ch-panel__label {\n            font: 500 18px\/1 'Montserrat', sans-serif;\n            writing-mode: vertical-rl;\n            transform: rotate(180deg);\n            letter-spacing: 0.5px;\n            white-space: nowrap;\n        }\n\n        .gfi-ch-panel__content-wrapper {\n            flex: 0 0 0px;\n            min-width: 0;\n            background: transparent;\n            border-radius: 24px;\n            overflow: hidden;\n            \/* No opacity fade \u2014 it read as a blink\/zoom. The wrapper's width\n               (flex) animating with overflow:hidden does the reveal. *\/\n            opacity: 1;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-panel--active .gfi-ch-panel__content-wrapper {\n            flex: 1 1 0;\n            opacity: 1;\n            transition: flex 0.8s cubic-bezier(0.25, 1, 0.3, 1);\n        }\n\n        .gfi-ch-content {\n            width: 100%;\n            min-width: 570px;\n            height: 100%;\n            display: flex;\n            flex-direction: column;\n            justify-content: space-between;\n            padding: 8px 24px 24px 24px;\n            gap: 16px;\n\n        }\n\n        .gfi-ch-content__top {\n            display: flex;\n            align-items: flex-start;\n            gap: 24px;\n        }\n\n        .gfi-ch-content__num {\n            font: 700 48px\/0.85 'Montserrat', sans-serif;\n            color: #0d2b4e;\n        }\n\n        .gfi-ch-content__title {\n            font: 600 30px\/1.2 'Montserrat', sans-serif;\n            color: #0d2b4e;\n            margin: 0 0 12px;\n        }\n\n        .gfi-ch-content__description {\n            font: 400 14px\/1.6 'Montserrat', sans-serif;\n            color: #64707d;\n            \/* max-width: 500px; *\/\n        }\n\n        .gfi-ch-content__description p {\n            margin: 0 0 12px;\n        }\n\n        .gfi-ch-content__description p:last-child {\n            margin: 0;\n        }\n\n        .gfi-ch-panel__content-wrapper .gfi-btn {\n            margin-top: 1rem;\n        }\n\n\n\n        .gfi-ch-panel__content-wrapper .gfi-btn span {\n            color: #0d2b4e;\n            font-weight: 600;\n            font-size: 13px;\n            text-decoration: none;\n        }\n\n        .gfi-ch-panel__content-wrapper .gfi-btn a {\n            display: flex;\n            align-items: center;\n            gap: 10px;\n        }\n\n        \/* .gfi-ch-panel__content-wrapper .elementor-button-icon {\n            position: absolute;\n            right: 8px;\n            top: 50%;\n            transform: translateY(-50%);\n            width: 28px;\n            height: 28px;\n            background: #0d2b4e;\n            border-radius: 50%;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n        }\n\n        .gfi-ch-panel__content-wrapper .elementor-button-icon svg {\n            width: 12px;\n            fill: #fff;\n        } *\/\n\n        .gfi-ch-content__image {\n            width: 100%;\n            overflow: visible !important;\n            background: none !important;\n        }\n\n        .gfi-ch-content__image img {\n            width: 100%;\n            height: 282px;\n            object-fit: cover;\n            display: block;\n            border-radius: 15px;\n            box-shadow: 0 8px 14px 0px rgba(0, 0, 0, 0.20);\n        }\n\n        @media (max-width: 900px) {\n            .gfi-challenges {\n                flex-direction: column;\n                min-height: auto;\n            }\n\n            .gfi-ch-panel {\n                flex: 0 0 auto;\n                flex-direction: column;\n                \/* Leaves a gap above the header when it scrolls to the top.\n                   Increase this if your site has a sticky\/fixed header. *\/\n                scroll-margin-top: 16px;\n            }\n\n            .gfi-ch-panel__sidebar {\n                width: 100%;\n                flex: 0 0 70px;\n                flex-direction: row;\n                padding: 0 20px;\n                border-radius: 15px;\n                justify-content: flex-start;\n                gap: 1rem;\n            }\n\n            .gfi-ch-panel--active .gfi-ch-panel__sidebar {\n                background: linear-gradient(270deg, #F3F4F6 0%, #CDD5DC 100%);\n            }\n\n            .gfi-ch-panel__number {\n                display: none;\n            }\n\n            .gfi-ch-content__num {\n                display: none;\n            }\n\n            .gfi-ch-panel__line {\n                height: 1px;\n                order: 1;\n                margin: 0 0;\n                flex-grow: 1;\n            }\n\n            .gfi-ch-panel__label {\n                writing-mode: horizontal-tb;\n                transform: none;\n                \/* color: red; *\/\n                text-wrap: wrap;\n            }\n\n            .gfi-ch-panel__content-wrapper {\n                flex: 0 0 auto;\n                max-height: 0;\n                \/* Always fully opaque on mobile \u2014 no fade, so no \"blink\".\n                   (Overrides the desktop fade-in defined further up.) *\/\n                opacity: 1;\n                overflow: hidden;\n                \/* easeInOutCubic \u2014 kept in sync with the JS scroll animation\n                   (same duration + curve) so the open and the upward scroll\n                   move in lockstep. *\/\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-panel--active .gfi-ch-panel__content-wrapper {\n                \/* Fallback height if JS hasn't run yet; JS sets the exact\n                   pixel height on interaction for a steady, even slide. *\/\n                max-height: 1000px;\n                flex: 0 0 auto;\n                opacity: 1;\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-content {\n                min-width: 0;\n                padding: 1rem .5rem;\n            }\n\n            \/* Put the image on its own GPU layer so revealing it as the panel\n               opens is a cheap compositor clip instead of a per-frame repaint\n               of the (downscaled) photo \u2014 keeps the open buttery on mobile. *\/\n            .gfi-ch-content__image img {\n                transform: translateZ(0);\n                backface-visibility: hidden;\n            }\n        }\n\n        @media (max-width: 768px) {\n            .gfi-ch-content__image img {\n                box-shadow: 0 4px 10px 0px rgba(0, 0, 0, 0.10) !important;\n            }\n        }\n    <\/style>\n\n    <script>\n        (function() {\n            'use strict';\n            var widget = document.getElementById('gfi-challenges-widget-10376');\n            if (!widget || widget.dataset.bound) return;\n            widget.dataset.bound = '1';\n\n            \/\/ Shared timing for the mobile open: the content slide and the\n            \/\/ upward scroll run for the SAME duration with the SAME easing so\n            \/\/ they move in lockstep (mismatched durations\/curves read as jank).\n            \/\/ easeOutCubic = snappy immediate start + gentle settle; an\n            \/\/ ease-IN-out felt slow because nothing visibly moves for the first\n            \/\/ ~100ms after the tap.\n            var MOBILE_OPEN_MS = 420;\n\n            function easeOutCubic(t) {\n                return 1 - Math.pow(1 - t, 3);\n            }\n            var scrollAnim = null; \/\/ id of the in-flight scroll rAF, so we can cancel it\n\n            var MOBILE = '(max-width: 900px)';\n\n            function isMobile() {\n                return window.matchMedia(MOBILE).matches;\n            }\n\n            function wrapperOf(panel) {\n                return panel.querySelector('.gfi-ch-panel__content-wrapper');\n            }\n            \/\/ Slide a panel open to the EXACT height of its content, so the\n            \/\/ motion is one steady glide instead of racing to an oversized\n            \/\/ max-height and snapping.\n            function slideOpen(panel) {\n                var w = wrapperOf(panel);\n                if (w) w.style.maxHeight = w.scrollHeight + 'px';\n            }\n\n            widget.addEventListener('click', function(e) {\n                if (e.target.closest('.fx-flood-icon a')) return;\n                var panel = e.target.closest('.gfi-ch-panel');\n                if (!panel || !widget.contains(panel)) return;\n                if (panel.classList.contains('gfi-ch-panel--active')) return; \/\/ already open\n\n                var current = widget.querySelector('.gfi-ch-panel--active');\n\n                if (!isMobile()) {\n                    \/\/ Desktop: the panel expands horizontally. Freeze each\n                    \/\/ content block at the FINAL panel width so the text doesn't\n                    \/\/ reflow\/resize as the width animates \u2014 it's simply revealed\n                    \/\/ (left-to-right) by the wrapper's overflow:hidden.\n                    var openContent = panel.querySelector('.gfi-ch-content');\n                    var closeContent = current ? current.querySelector('.gfi-ch-content') : null;\n                    \/\/ An already-open panel is at the final width, so its wrapper\n                    \/\/ width is the target every panel expands to.\n                    var targetW = current ?\n                        wrapperOf(current).getBoundingClientRect().width :\n                        (openContent ? openContent.scrollWidth : 0);\n\n                    if (targetW) {\n                        [openContent, closeContent].forEach(function(c) {\n                            if (!c) return;\n                            c.style.width = targetW + 'px';\n                            c.style.minWidth = targetW + 'px';\n                        });\n                    }\n\n                    widget.querySelectorAll('.gfi-ch-panel').forEach(function(p) {\n                        p.classList.remove('gfi-ch-panel--active');\n                    });\n                    panel.classList.add('gfi-ch-panel--active');\n                    return;\n                }\n\n                \/\/ --- Mobile: smoothly carry the tapped panel up to the top of\n                \/\/ the page WHILE it opens. The content slide (CSS max-height)\n                \/\/ and the page scroll are run with one shared duration + easing\n                \/\/ so they move together; the previously-open panel is closed\n                \/\/ instantly and compensated for, so the motion starts steady.\n                var w = wrapperOf(panel);\n                var cw = (current && current !== panel) ? wrapperOf(current) : null;\n\n                \/\/ Hold the clicked panel collapsed while we measure.\n                if (w) {\n                    w.style.transition = 'none';\n                    w.style.maxHeight = '0px';\n                }\n\n                var anchorTop = panel.getBoundingClientRect().top;\n\n                \/\/ Instant-close the previously open panel.\n                if (cw) {\n                    cw.style.transition = 'none';\n                    cw.style.maxHeight = '0px';\n                }\n                widget.querySelectorAll('.gfi-ch-panel').forEach(function(p) {\n                    p.classList.remove('gfi-ch-panel--active');\n                });\n                panel.classList.add('gfi-ch-panel--active');\n                void widget.offsetHeight; \/\/ settle layout\n\n                \/\/ We drive the scroll ourselves frame-by-frame below. The page\n                \/\/ sets `scroll-behavior: smooth !important` on <html>, which an\n                \/\/ inline style CANNOT override \u2014 so a plain scrollBy\/scrollTo is\n                \/\/ animated by the browser, and our per-frame calls just re-target\n                \/\/ an in-flight smooth scroll (it barely moves, then glides after\n                \/\/ we stop). The ONLY thing that overrides `!important` smooth is\n                \/\/ passing an explicit `behavior:'instant'` on each call. Helper:\n                var jump = function(y) {\n                    try {\n                        window.scrollTo({\n                            top: y,\n                            left: 0,\n                            behavior: 'instant'\n                        });\n                    } catch (err) {\n                        window.scrollTo(0, y);\n                    }\n                };\n\n                \/\/ Neutralise the jump from the instant-close so motion starts\n                \/\/ from a steady position (no flicker).\n                var delta = panel.getBoundingClientRect().top - anchorTop;\n                if (delta) jump(window.scrollY + delta);\n\n                \/\/ Measure the open target height while collapsed (scrollHeight\n                \/\/ ignores the max-height:0 clamp), then let the rAF loop below\n                \/\/ drive max-height itself \u2014 NOT a CSS transition \u2014 so the open\n                \/\/ shares the exact same clock + curve as the scroll.\n                var targetH = w ? w.scrollHeight : 0;\n                if (w) w.style.transition = 'none';\n                \/\/ Restore the closed panel's transition for next time.\n                if (cw) {\n                    requestAnimationFrame(function() {\n                        cw.style.transition = '';\n                    });\n                }\n\n                \/\/ Target scroll: bring the opening panel up toward the top. Leave\n                \/\/ a small gap, plus room for the WordPress admin bar when present\n                \/\/ (logged-in views only \u2014 visitors don't see it). The header's\n                \/\/ document position is fixed as content opens below it, so this\n                \/\/ target stays valid throughout.\n                var gap = 16;\n                var adminBar = document.getElementById('wpadminbar');\n                if (adminBar && getComputedStyle(adminBar).position === 'fixed') {\n                    gap += adminBar.offsetHeight;\n                }\n                var startY = window.scrollY;\n                var targetY = Math.max(0, panel.getBoundingClientRect().top + startY - gap);\n                var dist = targetY - startY;\n\n                \/\/ ONE rAF loop drives both the height and the scroll with the\n                \/\/ same eased progress, so they open and glide up perfectly\n                \/\/ together. Each scroll is an explicit instant jump (see above).\n                if (scrollAnim) cancelAnimationFrame(scrollAnim);\n                var startTs = null;\n                var step = function(ts) {\n                    if (startTs === null) startTs = ts;\n                    var p = Math.min(1, (ts - startTs) \/ MOBILE_OPEN_MS);\n                    var e = easeOutCubic(p);\n                    if (dist) jump(startY + dist * e);\n                    if (w) w.style.maxHeight = (targetH * e) + 'px';\n                    if (p < 1) {\n                        scrollAnim = requestAnimationFrame(step);\n                    } else {\n                        scrollAnim = null;\n                        \/\/ Lock to the live content height (handles any late reflow).\n                        if (w) w.style.maxHeight = w.scrollHeight + 'px';\n                    }\n                };\n                scrollAnim = requestAnimationFrame(step);\n            });\n\n            widget.addEventListener('transitionend', function(e) {\n                \/\/ Mobile: after the open finishes, lock to the live content\n                \/\/ height so tall or late-loading content is never clipped.\n                if (e.propertyName === 'max-height') {\n                    var panel = e.target.closest('.gfi-ch-panel');\n                    if (panel && panel.classList.contains('gfi-ch-panel--active') && isMobile()) {\n                        e.target.style.maxHeight = e.target.scrollHeight + 'px';\n                    }\n                    return;\n                }\n                \/\/ Desktop: once the width animation ends, release the frozen\n                \/\/ content width so it's fully responsive again at rest.\n                if (e.propertyName === 'flex-grow' &&\n                    e.target.classList.contains('gfi-ch-panel__content-wrapper')) {\n                    var content = e.target.querySelector('.gfi-ch-content');\n                    if (content) {\n                        content.style.width = '';\n                        content.style.minWidth = '';\n                    }\n                }\n            });\n\n            \/\/ Keep things correct across breakpoint changes: clear the inline\n            \/\/ heights (so desktop's flex layout takes over) and re-open the\n            \/\/ active panel to its measured height when back on mobile.\n            function syncToViewport() {\n                var active = widget.querySelector('.gfi-ch-panel--active');\n                widget.querySelectorAll('.gfi-ch-panel__content-wrapper').forEach(function(w) {\n                    w.style.maxHeight = '';\n                });\n                widget.querySelectorAll('.gfi-ch-content').forEach(function(c) {\n                    c.style.width = '';\n                    c.style.minWidth = '';\n                });\n                if (isMobile() && active) slideOpen(active);\n            }\n            window.addEventListener('resize', syncToViewport);\n            syncToViewport(); \/\/ set the default-open panel's height on load\n        })();\n    <\/script>\n\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d71ca0 e-con-full e-flex e-con e-child\" data-id=\"5d71ca0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-496b81d elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"496b81d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What doesn\u2019t count as plant and machinery?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cea3be elementor-widget elementor-widget-text-editor\" data-id=\"8cea3be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Assets must be owned and used in business activities to be eligible for plant and machinery allowances. You are not eligible for these allowances if the asset is:<\/strong><\/p><p style=\"padding-left: 40px;\"><br \/>\u2022 leased and you don\u2019t have a hire purchase contract\/long funding lease<br \/>\u2022 only used for business entertainment<br \/>\u2022 land<br \/>\u2022 a structure, such as bridges, roads, etc<br \/>\u2022 a building or includes doors, gates, shutters, mains water, or gas systems.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6093aad1 e-flex e-con-boxed e-con e-parent\" data-id=\"6093aad1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71a9942 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"71a9942\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our services<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6116b6c e-grid e-con-full e-con e-child\" data-id=\"6116b6c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5970f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"c5970f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Explore our other Capital Allowances services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55efce39 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"55efce39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>From property acquisitions to fit-outs and refurbishments, our Capital Allowances experts are on hand to help businesses claim the relief they are entitled to.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1ed61a elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"6d1ed61a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;eec2f0f&quot;}],&quot;slides_to_show&quot;:&quot;2&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51e6be28 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"51e6be28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3426b885 elementor-widget elementor-widget-heading\" data-id=\"3426b885\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Research and development allowances (RDA)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b3502a6 elementor-widget elementor-widget-text-editor\" data-id=\"2b3502a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Research and development allowances (RDA) are a type of\u00a0capital allowance\u00a0that supports innovative businesses with a 100% first-year tax deduction against your annual profits for capital expenditure on R&amp;D.<\/p><p>Like\u00a0<span style=\"color: #eb6739;\"><a style=\"color: #eb6739;\" href=\"\/..\/uk\/r-and-d-tax-credits\/\">R&amp;D Tax Relief<\/a>,<\/span> this allows you free up cash flow for reinvestment in growth and development for your business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e35333 elementor-widget elementor-widget-button\" data-id=\"2e35333\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/research-and-development-allowances\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a1544b cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"2a1544b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75513bf7 elementor-widget elementor-widget-heading\" data-id=\"75513bf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Structures and buildings allowances<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-364b13b3 elementor-widget elementor-widget-text-editor\" data-id=\"364b13b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Structures and buildings allowances (SBA) are a type of capital allowance that helps businesses invest in infrastructure. They provide tax relief on the cost of constructing new non-residential buildings or improving existing ones. Examples of non-residential buildings include offices, hotels, and retail spaces.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6278c4 elementor-widget elementor-widget-button\" data-id=\"c6278c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/structures-and-buildings-allowances\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bb8ff8c e-flex e-con-boxed e-con e-parent\" data-id=\"2bb8ff8c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55dc5575 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"55dc5575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Claim with Leyton<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-268211ae elementor-widget elementor-widget-heading\" data-id=\"268211ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>Book<\/span> a free assessment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a239963 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3a239963\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We\u2019re experts at unlocking huge savings for businesses that have invested in capital expenditure. Our capital allowances team have years of field experience in building, construction and surveying, uniquely allowing them to identify qualifying expenditure and maximise your savings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a27c2bd fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"3a27c2bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70de0cd7 elementor-widget elementor-widget-html\" data-id=\"70de0cd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#6A7282\" stroke-width=\"2\" \/>\r\n    \r\n    <path id=\"squicher-line\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#EC6839\" stroke-width=\"3\" stroke-linecap=\"round\" \/>\r\n  <\/svg>\r\n<\/div>\r\n\r\n<style>\r\n  .line-animation-container {\r\n    width: 100%;\r\n    transform: translateX(-50%);\r\n    left: 50%;\r\n    top: -100px;\r\n    position: absolute;\r\n    min-height: 400px;\r\n    background: transparent;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n  svg {\r\n    width: 80%;\r\n    max-width: 600px;\r\n    height: auto;\r\n    overflow: visible;\r\n  }\r\n  .track {\r\n    opacity: 0.15;\r\n  }\r\n  \r\n  @media (max-width: 550px) {\r\n     .line-animation-container {\r\n        width: 90%;\r\n        top: -160px;\r\n     }\r\n  }\r\n<\/style>\r\n\r\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/animejs\/3.2.1\/anime.min.js\"><\/script>\r\n<script>\r\n  window.addEventListener('DOMContentLoaded', () => {\r\n    const path = document.querySelector('#squicher-line');\r\n    const length = path.getTotalLength();\r\n\r\n    \/\/ Variable Animation for the \"Squicher\" Effect\r\n    anime({\r\n      targets: path,\r\n      strokeDashoffset: [length, -length],\r\n      \/\/ This is the variable length logic:\r\n      \/\/ It starts short, stretches in the middle, and shrinks at the end\r\n      strokeDasharray: [\r\n        { value: `20 ${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Plant and machinery allowances (PMA) Claiming for plant and machinery allowances (PMA) reduces your taxable profit, boosting your cash flow. Find out if you&#8217;re eligible https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/9\/files\/2026\/03\/15506610_1280_720_25fps.mp4 How it works What are plant and machinery allowances? Plant and machinery allowances (PMA) are a type of capital allowance providing tax relief to businesses for fixed assets.These fixed [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"plant and machinery allowances","_yoast_wpseo_title":"Plant & Machinery Allowances (PMA) | Leyton UK","_yoast_wpseo_metadesc":"Plant and machinery allowances (PMA) are a type of capital allowance providing relief to businesses for fixed assets. 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