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%* |
| |
CO2 emissions of 110g/km or less |
100% |
| R&D: |
capital expenditure |
|
100% |
| |
revenue expenditure |
– small/medium-size firms
–
large firms |
175%
130% |
| *Maximum £3,000 |
|
|
