Main Capital and Other Allowances
| |
09-10 |
| Plant & machinery 100% annual
investment allowance (first year) |
£50,000 |
| Plant & machinery expenditure in excess of £50,000 (first year) |
40% |
| 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) |
2% |
| Energy & water-efficient investments |
100% |
| Qualifying flat
conversions & business premises renovations |
100% |
| Motor cars: Expenditure on or after 1/4/09 (Corporation Tax) or 6/4/09 (Income Tax) |
| CO2 emissions of g/km: |
110 or less |
111-160 |
161 or more |
| Capital allowance: |
100% |
20% |
10% |
| |
first year |
reducing balance |
reducing balance |
|
| Research and Development: Capital expenditure |
100% |
| Revenue expenditure: Small/medium companies 175%, large companies 130% |
130% |
|
|
