| Plant &
machinery 100% annual investment allowance (first year) |
£50,000 |
| Plant &
machinery, patent rights, know-how (reducing balance) pa |
20% |
| Certain
long-life assets, integral features of buildings (reducing balance) pa |
10% |
| Industrial &
agricultural buildings (straight line) |
3% |
| Energy & water- efficient investments |
100% |
| Qualifying flat conversions & business premises
renovations |
100% |
| Motor
cars: |
CO2 emissions of 110g/km or less |
100% |
| |
CO2 emissions of 111 - 165g/km |
20% |
| |
CO2 emissions of 166g/km or more |
10% |
| R&D: |
capital
expenditure |
|
100% |
| |
revenue
expenditure |
–
small/medium-size firms
– large firms |
175%
130% |
