Main Capital and Other Allowances
| 2010/11 |
| Plant & machinery 100% annual investment allowance (first year) |
£100,000 |
Plant & machinery (reducing balance) pa
|
20% |
Patent rights & know-how (reducing balance) pa
|
25%
|
Certain long-life assets, integral features of buildings (reducing balance) pa
|
10%
|
| Industrial & agricultural buildings (straight line) |
1% |
| Energy & water-efficient equipment |
100% |
Zero emissions goods vehicles (new)
|
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%
first year |
20%
reducing balance |
10%
reducing balance |
| * If new |
|
| Research & Development: |
Capital expenditure |
100% |
| |
Revenue expenditure:
- small/medium-sized companies
- large companies |
175%
130%
|
|
|
