Capital Allowances
| Main Writing Down allowance | 20 | 20 | Special Rate Writing Down Allowance | 10 | 10 | Plant and machinery (new or second hand) | 20 | 40 | Industrial/agricultural buildings and works/qualifying hotels | 1 | 2 | Long life machinery and plant | 10 | 10 | Integral features in buildings | 10 | 10 | Patent rights and know how | 25 | 25 | Mines, oil wells and other mineral rights | 25 | 25 | Research & development | 100 | 100 | Energy saving and water efficient plant & machinery | 100 | 100 | Plant/machinery for gas refuelling station | 100 | 100 | Renovation of business premises (deprived areas only) | 100 | 100 | Pre-April 2009* | 20 | 20 | Electric Vans (New) | 100 | - | Cars purchased after 6 April 2009 the annual allowances are dependent on the CO2 emissions of the car: | | | cars with CO2 emissions up to 110 g/km | 100 | - | cars with CO2 emissions between 110 and 160 g/km | 20 | - | cars with CO2 emissions over 160 g/km | 10 | - | | | | | * Maximum £3,000 allowance per vehicle | From 1st April 2010 there is a 100% Annual Investment Allowance (AIA) on the first £100,000 (from 06/04/2010) capital expenditure on plant & machinery (per group of companies). |
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