Main Capital and Other Allowances 2011

2011/12
Plant & machinery 100% annual investment allowance (first year) £100,000
Plant & machinery (reducing balance) pa 20%
Patent rights & know-how (reducing balance) pa 25%
Certain long-life assets, integral features of buildings (reducing balance) pa 10%
Energy & water-efficient equipment 100%
Zero emissions goods vehicles (new) 100%
Qualifying flat conversions, business premises & renovations 100%
Motor cars: Expenditure on or after 1/4/09 (corporation tax) or 6/4/09 (income tax)
CO2 emissions of g/km: 110 or less* 111-160 161 or more
Capital allowance: 100% first year 20%reducing balance 10% reducing balance
* If new, not secondhand.
Research & Development: Capital expenditure 100%
Revenue expenditure: – small/medium-sized companies – large companies 200% 130%
Talk to Barnes Roffe today
Share this page:
Contact Us
ICAEW The Chartered Institute of Taxation ACCA IPG IR