Main Capital and Other Allowances


Plant & machinery 100% annual investment allowance (first year) £50,000
Plant & machinery, patent rights, know-how (reducing balance) pa
 20%
Certain long-life assets, integral features of buildings (reducing balance) pa
 10%
Industrial & agricultural buildings (straight line) 3%
Energy & water-efficient investments 100%
Qualifying flat conversions & business premises renovations 100%
Motor cars: Generally 20%*
  With CO2 emissions of 110g/km or less
 100%
R & D: Capital expenditure 100%
  Revenue expenditure
- small/medium-sized firms
- large firms		 175%
130%
     
* Maximum £3,000

 

© Copyright 12 March 2008, subject to Finance Act 2008. For information only. Always seek professional advice before acting.