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Resource Centre Tax
Tables Capital
Allowances
Capital Allowances
|
2008/09 |
2007/08 |
|
% |
% |
Plant and machinery (new or second hand) |
20 |
25 |
Motor cars (new or second hand) |
20 |
25 |
Industrial/agricultural buildings and works/qualifying hotels |
3 |
4 |
Long life machinery and plant |
10 |
6 |
Integral features in buildings |
10 |
0 |
Patent rights and know how |
25 |
25 |
Mines, oil wells and other mineral rights |
25 |
25 |
Research & development |
100 |
100 |
Energy saving and water efficient plant & machinery |
100 |
100 |
Cars with low CO2 emissions |
100 |
100 |
Plant/machinery for gas refuelling station |
100 |
100 |
Renovation of business premises (deprived areas only) |
100 |
100 |
|
|
|
From 1st April 2008 there is a 100% annual investment allowance on the first £50,000 capital expenditure on plant & machinery (per group of companies). |
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