Capital allowance
（重定向自Writing Down Allowance）
Capital allowances are the sums of money a UK business can deduct from the overall corporate or income tax on its profits. These sums derive from certain purchases or investments, outlined in the Capital Allowances Act 2001.
A capital allowance is given instead of depreciation for certain types of asset. Depreciation is not allowed as a deduction for tax purposes, and must be added back to net profit for tax purposes. If capital expenditure does not qualify for a capital allowance, it means that the business gets no tax relief for such expenditure.