Main Capital and Other Allowances |
| |
| Plant and Machinery (P&M),
Patent Rights, Know-How |
|
*25%pa |
| Certain long-life P&M |
|
*6% pa |
| P&M first year |
medium firms: |
40% |
| |
small firms: |
40% (04-05: 50%) |
| R&D revenue
expenditure |
small firms: |
150% |
| |
large firms: |
125% |
Enterprise zone buildings,
R&D capital expenditure,
energy/water-efficient P&M, qualifying
flat conversions
|
|
100% |
| Motor cars
|
|
|
*25%pa, max
£3,000 pa |
| Low emission cars |
|
|
100% |
| Industrial and agricultural
buildings, hotels, docks, dredging etc |
|
†4% pa |
|
*reducing balance
†straight line |
|
| © Copyright March 2005, subject to Finance Act |
|
|
