Main Capital and Other Allowances

Plant & machinery 100% annual investment allowance (1st year)£200,000
Enterprise zone plant & machinery (Max €125m per investment project)100%
Plant & machinery (annual reducing balance)18% pa
Patent rights & know-how (annual reducing balance)25% pa
Certain long-life assets and integral features of buildings (annual reducing balance)8% pa
Energy and water-efficient equipment100%
Electric vans100%
Motor Cars
CO2 emission of g/km:75 or less*76–130131 or more
Capital allowance100% first year18% pa+8% pa+
*New cars only + Reducing balance
Research and Development
Capital expenditure100%
Revenue expendituresmall/medium-sized companies230%
Research and development expenditure creditlarge companies11%
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