Work out what a branch fit-out, signage or vehicles cost once tax relief is in.
Illustrative figures on 2026/27 rates and simplified assumptions. This is general information, not advice. Ask us to work it out on your agency's figures, free.
The same £10,000 spend, deducted in the first year under each route.
| Allowance | Rate | Who and what | Year-one deduction on £10,000 |
|---|---|---|---|
| Annual Investment Allowance | 100% | Any business, new or second-hand, up to £1,000,000 a year. Not cars. | £10,000 |
| Full expensing, main rate | 100% | Companies only, new and unused plant. Not cars. | £10,000 |
| Full expensing, special rate | 50% | Companies only, new integral features. | £5,000 |
| Main pool | 14% | Plant beyond the AIA; cars up to 50g/km | £1,400 |
| Special rate pool | 6% | Integral features beyond the AIA; cars above 50g/km | £600 |
| New zero-emission car | 100% | First-year allowance | £10,000 |
Display units, screens, lighting rails and furniture are main-pool plant. The electrics behind them, the air conditioning and any part of the ceiling forming those systems are integral features in the 6% pool.
Ask the shopfitter to split the invoice. A single line saying “shopfit” makes the claim harder to support.
Cars are excluded from the AIA and full expensing. A liveried van is not a car and qualifies.
A free review gets you the accurate figure for your agency.