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Capital Allowances
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 |
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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 |
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** Maximum £3,000 allowance per vehicle |
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