General Pool Writing Down Allowances (“WDA”) Print

The General Pool is made up all capital expenditure on qualifying plant and machinery on which AIAs are not claimed, which is not allocated to the SRP, and does not comprise of any of the items on which enhanced capital allowances can be claimed.

Since April 2012 the rate of WDA claimable for plant & machinery in the General Pool has been 18% on a reducing balance basis.

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