Capital Allowance Computations for Plant and Machinery (2)

Question 1

What happens to plant and machinery not qualified for AIA?

Answer 1

For an annual WDA of 18% if main pool and 6% if special pool

Question 2

Motor cars with CO2 emissions of between 1 and 50 grams per km?

Answer 2

WDA of 18%

Question 3

Motor cars with CO2 emissions over 50 grams per km?

Answer 3

WDA of 6%

Question 4

New electric cars with zero CO2 emissions?

Answer 4

FYA of 100%