|
Allowance %
|
|
Plant and machinery
|
|
|
- first year allowance for small businesses*
|
50
|
|
- first year allowance for medium businesses
|
40
|
|
- writing down allowance (6% on some long life assets)
|
25
|
|
- cars in general (max £3,000pa)
|
25
|
|
- certain energy efficient plant, including low emission cars
|
100
|
|
Industrial buildings writing down allowance
|
4
|
|
|
|
* (Companies 1.04.06 - 31.03.08; income tax 6.4.06 - 5.4.08)
|