30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE
T: 01865 379272
F: 01865 841152
Accountants, Registered Auditors & Business Advisors
Chapman, Robinson & Moore Ltd.
Registered in England and Wales No. 253 7955
Map & Directions
© Chapman Robinson & Moore 2011
All rights reserved
Capital allowances (rates effective from April 2011)
| First year and initial allowances | % |
| Research and development | 100 |
| Enterprise zone buildings | 100 |
| Energy-saving technologies including cars | 100 |
| Water efficient technology | 100 |
| Business premises renovation | 100 |
| Renovation/conversion of flats over shops | 100 |
| Plant and machinery | |
| - Annual investment allowance | 100 – max £100,000* |
| Writing down allowances | |
| Plant and machinery | |
| - long life assets and integral fixtures | 10** - reducing balance |
| - other plant & machinery | 20** - reducing balance |
| Cars *** - CO2<110g/km (incl. electric cars) | 100 |
| - CO2 110-160g/km | 20 - reducing balance |
| - CO2>160g/km | 10 - reducing balance |
| Intangible assets | |
| - companies (all intangibles) | 4 - straight line (min) |
| - other (patent rights and know how) | 25 - reducing balance |
| Industrial buildings, hotels, agricultural buildings | 0 - from April 2011 |
* Reduces to £25,000 from April 2012
** For pools less than £1,001: any amount up to pool balance. 8%/18% from April 2012
*** Different rules apply to cars bought pre-April 2009
To find out how Chapman Robinson & Moore can help your business either call 01865 379272, or click here to arrange a free Confidential Business Analysis.
