Main Capital and Other Allowances

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%
Patent rights & know-how (annual reducing balance) 25%
Certain long-life assets and integral features of buildings (annual reducing balance) 8%
Energy and water-efficient equipment 100%
Electric vans 100%
Motor Cars
CO2 emission of g/km: 50 or less* 51–110 111 or more
Capital allowance 100% first year 18% pa+ 8% pa+
 
*New cars only  + Reducing balance
Research and Development
Capital expenditure 100%
Revenue expenditure relief small/medium-sized companies 230%
Research and development expenditure credit large companies 12%
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