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Home Resource Centre Tax Tables Capital Allowances

Tax Tables

Capital Allowances


 

2011/12

2010/11

 

£

£

Annual Investment Allowance *

100,000

100,000

 

%

%

Main Writing Down Allowance

20

20

Special Rate Writing Down Allowance

10

10

Plant and machinery (new or second hand)

20

20

Industrial/agricultural buildings and works/qualifying hotels

0

1

Long life machinery and plant

10

10

Integral features in buildings

10

10

Patent rights and know how

25

25

Mines, oil wells and other mineral rights

25

25

Research & development

100

100

Energy saving and water efficient plant & machinery

100

100

Plant/machinery for gas refuelling station

100

100

Renovation of business premises (deprived areas only)

100

100

Cars

 

 

Pre-April 2009**

20

20

Electric Vans (New)

100

100

Cars C02 Emissions on or after April 2009

Cars purchased after 6 April 2009 the annual allowances are dependent on the CO2 emissions of the car:

 

 

cars with CO2 emissions up to 110 g/km

100

100

cars with CO2 emissions between 110 and 160 g/km

20

20

cars with CO2 emissions over 160 g/km

10

10

 
 

* AIA reducing to £25,000 after April 2012

** Maximum £3,000 allowance per vehicle


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