Capital Allowance

Capital Allowances for 2018/19.

Initial allowances

First year allowance: for certain environmentally beneficial equipment, electric and low CO2 emission (up to 75g/km) cars - must be new and unused100%
Plant & machinery annual investment allowance on first £200,000100%
Enterprise zone plant and machinery (max €125m per investment project)100%

Writing down allowances

Other plant and machinery18%
Patent rights & know-how (annual reducing balance)25%
Long-life assets, integral features of buildings, thermal insulation8%
Energy and water-efficient equipment100%
Electric vans100%
Cars
76g/km – 130g/km
Over 130g/km
18%
8%
Research & Development capital expenditure100%
Revenue expenditure small/medium size companies230%
Research and development expenditure credit - large size companies11%
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