Plant and machinery

- Annual investment allowance on the first £50,000

100%

- First year allowance on qualifying expenditure in 2009/10

-

- 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%