Glossary · UK
What is Special Rate Pool?
The 6% writing-down allowance pool for integral features, thermal insulation, and long-life assets.
Full Definition
The special rate pool attracts a slower 6% writing-down allowance (WDA) compared with the 18% main pool, reflecting the longer useful economic life of the assets within it. Assets qualifying for the special rate pool include: integral features of a building (electrical systems, cold water systems, heating and ventilation, lifts, escalators); thermal insulation added to an existing building; and long-life assets (those with an expected useful life of 25 years or more). Cars with CO2 emissions above 50g/km purchased from April 2021 also fall into the special rate pool. The Annual Investment Allowance (AIA) can be used against special rate pool expenditure in preference to main pool expenditure, making it valuable for large one-off purchases of integral features.