Main Capital and Other Allowances
| |
Plant and Machinery (P&M), Patent
Rights,
Know-How |
|
*25%pa |
| Certain long-life P&M |
|
*6% pa |
| P&M first year |
medium
firms: |
40% |
| |
small firms: |
50% (05-06: 40%) |
Enterprise zone buildings, R&D
capital expenditure, energy/water-efficient P&M, qualifying flat
conversions
|
|
100% |
| Motor cars |
|
|
*25%pa, max
£3,000 pa |
| Low emission cars** |
|
|
100% |
| Industrial and agricultural
buildings, hotels, docks, dredging etc |
|
†4% pa |
| R&D revenue expenditure |
small firms: |
150% |
| |
large firms: |
125% |
|
*Reducing
balance †Straight line ** Cars
with CO2 emissions of 120g/km or less |
|
|
