|Plant & machinery 100% annual investment allowance (1st year)||£200,000|
|Enterprise zone plant & machinery (Max €125m per investment project)||100%|
|Plant & machinery (annual reducing balance)||18% pa|
|Patent rights & know-how (annual reducing balance)||25% pa|
|Certain long-life assets and integral features of buildings (annual reducing balance)||8% pa|
|Energy and water-efficient equipment||100%|
|CO2 emission of g/km:||75 or less*||76–130||131 or more|
|Capital allowance||100% first year||18% pa †||8% pa †|
|*New cars only † Reducing balance|
|Research and Development|
|Revenue expenditure relief||small/medium-sized companies||230%|
|Research and development expenditure credit||large companies||11%|
© Copyright 8 March 2017, subject to Finance Act 2017. For information only.
Always seek professional advice before acting.