Main Capital and Other Allowances 2014

Plant and machinery 100% annual investment allowance (first year)£500,000
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 renovations100%
Motor cars
CO2 emissions of g/km:95 or less*96-130131 or more
Capital allowance:100%
first year
* Only for new cars.
** Reducing balance.
Research and development
Capital expenditure100%
Revenue expenditure
– small/medium-sized companies225%
– large companies130%
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