Main Capital and Other Allowances

Plant and machinery 100% annual investment allowance (first year)
– to 31/12/15£500,000
– from 1/1/2016£200,000
Enterprise zone plant and machinery (max €125m per investment project)100%
Plant and machinery (annual reducing balance)18%
Patent rights and know-how (annual reducing balance)25%
Certain long-life assets, integral features of buildings (annual reducing balance)8%
Energy and water-efficient equipment100%
Electric vans100%
Business premises renovation100%
Motor cars
CO2 emissions of g/km:75 or less*76-130131 or more
Capital allowance:100%
first year
18%†8%†
† Reducing balance.
Research and development
Capital expenditure100%
Revenue expenditure:
– small/medium-sized companies230%
– large companies130%
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