Tax centre
Tax tables 2005-06
Main Capital and Other Allowances
| Plant and Machinery (P&M), Patent Rights, Know-How | *25%pa | |||
| Certain long-life P&M | *6% pa | |||
| P&M first year | medium firms: | 40% | ||
| small firms: | 40% (04-05: 50%) | |||
| R&D revenue expenditure | small firms: | 150% | ||
| large firms: | 125% | |||
| Enterprise zone buildings, R&D capital expenditure,
energy/water-efficient P&M, qualifying flat conversions |
100% | |||
| Motor cars | *25%pa max £3,000 pa |
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| Low emission cars | 100% | |||
| Industrial and agricultural buildings, hotels, docks, dredging etc | †4% pa | |||