Capital Allowances


2017 -18

2016 - 17

Plant and Machinery

-       Main writing down allowance

-       Long life assets, integral fixtures

-       First year allowances (certain environmentally efficient products)

18%

8%

100%

18%

8%

100%

 -      R&D tax credits SME scheme

-       R&D expenditure credit

-       Annual Investment Allowance (AIA)

230%

130%

£200,000

230%

130%

£200,000

Cars

-       CO2 emissions up to and including 130g/km*

-       CO2 emissions over 130g/km

 

18%

8%

 

 

18%

8%

 

 

 *A rate of 100% applies to cars with CO2 emissions of 75g/km or less.

 


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