Tax Tables
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: | CO2 emissions of 110g/km or less | 100% | |
| CO2 emissions of 111 - 165g/km | 20% | ||
| CO2 emissions of 166g/km or more | 10% | ||
| R&D: | capital expenditure | 100% | |
| revenue expenditure | – small/medium-size firms – large firms |
175% 130% |
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© Copyright March 2008, subject to Finance Act 2008. For information only.
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