| Capital
Allowances |
| Dredging
(straight-line basis) |
Rate % |
| Writing-down
allowance |
4 |
| |
| Business
premises renovation |
|
| Initial
allowance * |
100 |
| |
| Flat conversions |
|
| Initial
allowance * |
100
|
*
Writing-down allowance for unrelieved expenditure
(straight-line basis) |
25 |
| |
| Know-how
(reducing balance basis) |
|
| Writing-down
allowance |
25 |
| |
| Mineral
extraction (reducing balance basis) |
|
| Writing-down
allowances |
|
| General |
25 |
| Acquisition
of mineral asset |
10 |
| |
| Patent
rights (reducing balance basis) |
|
| Writing-down
allowance |
25 |
| |
| Plant
and machinery (reducing
balance basis) |
|
| Annual
investment allowance (max £100,000) |
100 |
| First-year
allowances |
|
| Energy-saving
or environmentally beneficial assets |
100 |
| New
low-emission cars |
100 |
| New
zero-emission good vehicles |
100 |
| Writing-down
allowances |
|
| General |
20 |
| Cars
(expenditure incurred on or after 1/6 April 2009 where CO2 emissions
exceed 160g/km). |
10 |
| Special
rate expenditure (including intergal features and thermal insulation |
10 |
| Long-life
assets |
10 |
| |
| Research
and development |
|
| Allowance |
100 |
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