| |
| Plant and Machinery
(P&M), Patent Rights, Know-How |
*25%pa |
| Certain long-life P&M
|
*6% pa |
| P&M first year |
50% (small firms) |
| |
40% (medium firms) |
| R&D revenue
expenditure: |
150% (small firms) |
| |
125% (large firms) |
Enterprise zone
buildings, R&D capital expenditure,
qualifying flat conversions,
energy/water-efficient P&M |
100% |
| Motor cars
|
|
*25%pa,
max £3,000 pa |
| Low emission cars |
|
100% |
| Industrial and
agricultural buildings, hotels, docks, dredging etc |
**4% pa |
|
*reducing
balance **straight line |
|
