How to contact us

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 2013

All rights reserved

 

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Capital Allowances

Capital allowances (rates effective from April 2013)

First year and initial allowances   %
Research and development 100
Enterprise zone buildings 100
Energy-saving technologies including certain 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 £250,000**
   
Writing down allowances  
Plant and machinery  
- long life assets and integral fixtures 8*** - reducing balance
- other plant & machinery 18*** - reducing balance
Cars  **** - CO2<96g/km (incl. electric cars) 100
                 - CO2 96-130g/km # 18- reducing balance
                 - CO2>130g/km # 8 - 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

 

* see www.eca.gov.uk for details

** £100,000 for 2011/12, £25,000 from April - December 2012; transitional rules apply

*** For pools less than £1,001: any amount up to pool balance. 10%/20% prior to April 2012

**** Different rules apply to cars bought pre-April 2009

# cut-off point changed from 160g/km from April 2013

 

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.