¹ The 100% allowance applies to only the first £50,000 of expenditure for a business or group of companies. Expenditure (other than cars, long-life assets and integral features) will attract a 40% first year allowance from 1 April 2009 to 31 March 2010.

² Before 6 April 2008 the rate was 25% and a transitional rate applies for preexisting expenditure.

³ The 100% first year allowance applies to cars with CO2 emissions not exceeding 110g/km.

ª Writing down allowance for cars with CO2 emissions exceeding 160g/km will be allocated to the special rate pool and attract a rate of 10%. Cars with emissions between 110g/km — 160g/km will attract a rate of 20%.

º These allowances are being phased out over the period to end March 2011.

* The 100% allowance applies to the purchase of natural gas and hydrogen refuelling infrastructure, water technologies and energy saving technologies.

¶ The 100% allowance is available for capital expenditure on renovating or converting vacant business properties in designated disadvantaged areas.

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