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To find out more about the new capital allowances regime
which came into effect on 1 April 2008, please click here.
Allowances
2009/10
2008/09
Plant and machinery
- Annual investment allowance on the first 50,000
100%
100%
- First year allowance on qualifying expenditure in 2009/10
40%
-
- Writing down allowance: General
20%
20%
- Energy-saving and water efficient plant and machinery
100%
100%
-Long life assets writing down allowance
10%
10%
Cars with CO2 emission lower than 110g/km
100%
100%
Cars with CO2 emission 110g/km - 160g/km
20%
-
Cars with CO2 emission over 160g/km
10%
-
Industrial building writing allowance
2%
3%
Integral features in buildings/stuctures
10%
10%
Energy saving technology
100%
100%
Flat conversions
- First year allowance
100%
100%
- Writing down allowance
25%
25%
Patent rights and know how writing down allowance
25%
25%
Assured tenancy writing down allowance
25%
25%
Renovation of business premises in deprived areas
100%
100%
Research and development
100%
100%
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