Tax centre
Tax tables 2008/09
Main Capital and Other Allowances
| 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% | |
| Energy & water- efficient investments | 100% | |
| Qualifying flat conversions & business premises renovations | 100% | |
| Motor cars: | generally | 20%* |
| CO2 emissions of 110g/km or less | 100% | |
| R&D capital expenditure | 100% | |
| R&D revenue expenditure | small/mid-sized firms: | 175% |
| large firms: | 130% | |
© Copyright 12 March 2008, subject to Finance Act 2008. For information only. Always seek professional advice before acting.