|
Capital
Allowances
|
|
Agricultural buildings
(straight-line basis)
|
Rate
|
| Writing-down
allowance |
3
|
| |
|
|
Dredging (straight-line
basis)
|
|
| 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
|
|
|
| Industrial
buildings (straight-line
basis) |
|
| Writing-down
allowance |
3 |
|
|
| Expenditure
on buildings (including commercial buildings) on sites in enterprise
zones qualifies for initial allowance of 100% if contracted
for within 10 years of inclusion of site in zone. |
|
|
| 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 £50,000) |
100 |
|
First
year allowance
|
|
| Energy-saving
or environmentally beneficial assets |
100 |
| New
low-emission cars |
100 |
| Writing-down
allowances |
|
| General |
20 |
| Intergal
features and thermal insulation |
10 |
| Long-life
assets |
10 |
| |
|
| Research
and development |
|
| Allowance |
100 |
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