Main Capital and Other Allowances

Plant & machinery 100% annual investment allowance (1st year) 1/1/19 to 31/12/20
From 1/1/21


£1,000,000
£200,000

Enterprise zone plant and machinery
(max €125m per project)

 

100%

Plant and machinery*

18%

Patent rights and know-how*

25%

Certain long-life assets and integral features of buildings *

6%

Structures and buildings (straight line)

3%

Electric charge points

100%

*Annual reducing balance

 

Motor Cars

 

CO2 emissions of g/km:

50 or less*

51–110

Over 110

Capital allowance:

100% first year

18% pa

6% pa

*New cars only
† Annual reducing balance

Research and Development

Capital expenditure

100%

Revenue expenditure relief – small/medium-sized companies

230%

Research and development expenditure credit – large companies

13%

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