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Open all yearTax relief

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Capital allowances

Capital allowances is a tax relief of up to £1,000,000 that lets businesses, including sole traders, partnerships and limited companies, deduct the cost of equipment, machinery and business vehicles from their profits, in the United Kingdom. Open, no fixed deadline.

Run by HM Revenue & Customs · funded by UK Government

Checked against the official page (gov.uk) on 14 Nov 2026.

A tax relief that lets businesses deduct some or all of the value of equipment, machinery or business vehicles from their profits before tax. Several allowances are listed, including annual investment allowance, first-year allowances and writing down allowances.

Apply or find out more

These details are gathered from public web pages and are not financial advice. Check them with HM Revenue & Customs before you apply.

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Status and deadline

Status

Open all year

Confirmed on the official page

Deadline

Open all year

Confirmed on the official page

How much

Up to £1,000,000

Not confirmed on the official page

Who can apply

Businesses, including sole traders, partnerships and limited companies, can claim capital allowances on qualifying plant and machinery such as equipment, machinery and business vehicles. Sole traders and partnerships using cash basis can only claim on business cars.

Confirmed on the official page

Business size

Not stated

Could your business apply?

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How to apply

Claim through your tax return; the page explains how each allowance works.

Not confirmed on the official page

Where it is open: UK-wide

United Kingdom

Not confirmed on the official page

HartlepoolMiddlesbroughRedcar and ClevelandStockton-on-TeesDarlingtonHaltonWarringtonBlackburn with DarwenBlackpoolKingston upon Hull, City ofEast Riding of YorkshireNorth East LincolnshireNorth LincolnshireYorkCounty DurhamCheshire EastCheshire West and ChesterNorthumberlandCumberlandWestmorland and FurnessNorth YorkshireBurnleyChorleyFyldeHyndburnLancasterPendlePrestonRibble ValleyRossendaleSouth RibbleWest LancashireWyreBoltonBuryManchesterOldhamRochdaleSalfordStockportTamesideTraffordWiganKnowsleyLiverpoolSt. HelensSeftonWirralDoncasterRotherhamNewcastle upon TyneNorth TynesideSouth TynesideSunderlandBradfordCalderdaleKirkleesLeedsWakefieldGatesheadBarnsleySheffield

Open across United Kingdom, so every council area in the North of England is shaded.

Drawn from the areas the funder names. If a scheme is only for part of a council area, check its own page. Boundaries from the Office for National Statistics.

Things we could not confirm

  • Deadline not stated
  • Claim method not fully stated on the page
  • Allowance rates and dates vary by allowance and purchase date; check each allowance's own page

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Related open schemes

Everything open across the North

Source and last checked

Local Landscape gathers this information automatically from the pages below, then checks the key details against the official page. Checked against the official page (gov.uk) on 14 Nov 2026. Its details have not changed since it was listed on 14 Nov 2026. No person has checked it, so confirm the details with HM Revenue & Customs before you apply.

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