Beth yw Lwfansau Cyfalaf?
Y Hanfodion
Mae Lwfansau Cyfalaf yn ostyngiad treth gwerthfawr sydd ar gael pan fydd buddsoddwr busnes neu eiddo yn prynu asedau sefydlog. Maent yn hawl ond rhaid i drethdalwyr eu hawlio drwy eu ffurflenni treth blynyddol a gyflwynir i Gyllid a Thollau EM (‘CThEM’).
Hawliadau
Os ydych yn berchen ar a eiddo masnachol neu llety gwyliau wedi'i ddodrefnu yn y DU ac maent a trethdalwr y DUbydd hawlio Lwfansau Cyfalaf yn lleihau eich treth sy’n daladwy a/neu’n sicrhau ad-daliad treth i chi.
Gellir hawlio Lwfansau Cyfalaf ar y gwariant eiddo canlynol:
- adeiladu newydd, adnewyddu ac estyniad
- prynu eiddo ail-law
- gosodiadau gwyliau wedi'u dodrefnu
- tir halogedig
- gwariant ymchwil a datblygu
Nid yw dibrisiant a ddangosir mewn cyfrifon busnes yn draul trethadwy. Yn lle hynny, wrth baratoi cyfrifiannau treth, caiff ei ddisodli gan Lwfansau Cyfalaf sy’n cynnig arbedion treth gwerthfawr i’r trethdalwr. Er mwyn sicrhau bod eich hawliadau’n cydymffurfio’n llawn ac yn cael eu huchafu, mae’n bwysig gweithio ochr yn ochr â’ch gweithwyr proffesiynol cyfreithiol neu gyllid.
Os ydych yn cyfrifydd, byddem yn hapus i archwilio sut y gallwn eich cefnogi chi a'ch cleientiaid.
Annual Investment Allowance (AIA)
The Annual Investment Allowance (AIA) lets you claim a 100% deduction on qualifying plant and machinery in the YEAR the asset is purchased — up to a limit of £1 million per year, which has been set permanently from January 2019.
What qualifies for AIA?
Plant and machinery used in your business including both new and second‑hand items typically qualify, excluding cars. Examples include:
- Office equipment (e.g. computers, desks)
- Commercial vehicles (vans, lorries, not cars)
- Specialist machinery for your business operations
How it works:
If, for example, you spend £800,000 on eligible assets in your accounting period, you can fully deduct the £800,000 from your taxable profits that year, improving your cash flow immediately.
If you exceed the £1 million cap, any surplus launched into the capital allowances pool and recovered via Writing Down Allowance (WDA).
Practical considerations:
Always claim AIA on eligible assets first before considering other allowances like First-Year Allowances (FYA) or WDA.
The AIA limit is apportioned if your accounting period is shorter or longer than 12 months.
AIA is available to most businesses sole traders, partnerships, limited companies.
Cyfraddau a Lwfansau ar bapur (‘WDA’s’)
Writing Down Allowances (WDA) apply to the balance of expenditure not covered by AIA or First-Year Allowances. Assets are grouped into either the main rate pool or special rate pool.
- Main rate pool: 18% per annum on a reducing balance basis, typically applies to most plant and machinery.
- Special rate pool: 6% per annum on a reducing balance basis, covering assets such as integral features (e.g. electrical systems, lifts) and high-emission vehicles.
Capital Allowances are governed by the Capital Allowances Act 2001 (CAA 2001), which allows businesses to claim tax relief on qualifying capital expenditure over time.
In addition to WDA, businesses may also claim:
- Annual Investment Allowance (AIA) – providing 100% relief on eligible expenditure up to £1 million.
- First-Year Allowances (FYA) – offering either 100% or 50% relief on qualifying new assets, depending on the type of asset and, in some cases, its location (such as within a Freeport or Investment Zone).
Together, these allowances can offer tax relief worth over 25% of the cost of a commercial property acquisition or refurbishment, making a significant difference to the financial return on investment.
Cyfyngiadau
Ni all datblygwr hawlio Lwfansau Cyfalaf os yw'r eiddo yn stoc masnachu neu gan endidau nad ydynt yn talu treth megis elusennau, cronfeydd pensiwn ac adrannau'r llywodraeth.
Cysylltwch
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