| |
Plant
& machinery 100% annual
investment allowance (first
year) |
£50,000 |
| Plant
& machinery, patent rights,
know-how (reducing balance) pa |
20% |
| Certain
long-life assets, integral features
of buildings (reducing balance)
pa |
10% |
| Industrial
& agricultural buildings (straight
line) |
3% |
| Qualifying
flat conversions & business
premises renovations |
100% |
| Motor
cars: |
CO2
emissions of 110g/km or less |
100% |
| |
CO2
emissions of 111–165g/km |
20% |
| |
CO2
emissions of 166g/km or more |
10% |
| R&D: |
Capital
expenditure |
100% |
| |
Revenue
expenditure – small/medium-size
firms |
175% |
| |
Revenue
expenditure – large firms |
130% |
| |
