Capital Allowances


	2010/11	2009/10
	%	%
Main Writing Down allowance	20	20
Special Rate Writing Down Allowance	10	10
Plant and machinery (new or second hand)	20	40
Industrial/agricultural buildings and works/qualifying hotels	1	2
Long life machinery and plant	10	10
Integral features in buildings	10	10
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
Plant/machinery for gas refuelling station	100	100
Renovation of business premises (deprived areas only)	100	100
Cars
Pre-April 2009*	20	20
Electric Vans (New)	100	-
Cars C02 Emissions on or after April 2009
Cars purchased after 6 April 2009 the annual allowances are dependent on the CO2 emissions of the car:
cars with CO2 emissions up to 110 g/km	100	-
cars with CO2 emissions between 110 and 160 g/km	20	-
cars with CO2 emissions over 160 g/km	10	-


* Maximum £3,000 allowance per vehicle
From 1st April 2010 there is a 100% Annual Investment Allowance (AIA) on the first £100,000 (from 06/04/2010) capital expenditure on plant & machinery (per group of companies).