Main Capital Allowances |
Motor Cars |
On reducing balance (max. £3,000 p.a. per car) |
25% |
Plant and machinery |
Small firms: |
|
Allowance for the first year (to 31/03/08) |
50% |
Writing down allowance on reducing balance |
25% |
Medium sized firms: |
Allowance for the first year |
40% |
Writing down allowance on reducing balance |
25% |
Large firms: |
|
Writing down allowance only on reducing balance |
25% |
Long Life Assets |
Allowance for first year |
6% |
Writing down allowance for subsequent years on reducing balance |
6% |
Energy Saving Technology |
All firms |
100% |
Cars emitting not more than 120g/km CO2 |
Registered 17 April 2002 - 31 March 2008 |
100% |
Buildings |
Industrial buildings and qualifying hotels |
4% straight line |
Agricultural buildings |
4% straight line |
Research and Development |
|
| Large Companies |
130% |
| SME's |
175% |
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