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% |
| CO2 emissions of g/km: | 110 or less* 100% |
111-160 20% |
161 or more 10% |
|---|---|---|---|
| Capital allowance: | first year |
reducing balance |
reducing balance |
| * If new | |||
| 2010/11 | ||
|---|---|---|
| Capital expenditure | 100% | |
| Revenue expenditure: |
- small/medium-sized companies | 175% |
| - large companies | 130% | |