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Capital Allowances |
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| Agricultural buildings | Rate (%) | (straight-line basis)
Writing-down allowance | 1 | | Business premises renovation | | Initial allowance * | 100 | | Dredging | (straight-line basis)
Writing-down allowance
| 4 | | Flat conversions | | Initial allowance * | 100 | * Writing-down allowance for unrelieved expenditure (straight-line basis)
| 25 | | Industrial buildings | (straight-line basis)
Writing-down allowance | 1 |
| Know-how | Rate (%) | (reducing balance basis)
Writing-down allowance | 25 | | Mineral extraction | (reducing balance basis)
Writing-down allowance
General | 25 | | Acquisition of mineral asset | 10 | | Patent rights | (reducing balance basis)
Writing-down allowance
| 25 | | Plant and machinery | | (reducing balance basis) | | | Annual investment allowance (max £100,000) | 100 |
First-year allowances
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| | Energy saving or environmentally beneficial assets | 100 | | New low-emission cars | 100 | | New zero-emission goods vehicles | 100 | | Writing-down allowances |
| | General | 20 | | Cars (expenditure incurred on or after 1/6 April 2009 where CO2 emissions exceed 160g/km | 10 | | Special rate expenditure (including integral features and thermal insulation) | 10 | | Long-life assets | 10 | | Research and development | | Allowance | 100 |
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