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Capital allowances
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 £50,000
Writing down allowances
Plant and machinery
- long life assets and integral fixtures 10* - reducing balance
- other assets 20* - reducing balance
Cars 25 - reducing balance
- max £3,000 p.a.
Intangible assets
- companies (all intangibles) 4 - straight line (min)
- other (patent rights and know how) 25 - reducing balance
Industrial buildings, hotels, agricultural buildings 3 - straight line
* For pools less than £1,001: any amount up to pool balance.
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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.
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