| 2011/12 | |
|---|---|
| © Copyright 23rd March 2011, subject to final legislation. For information only. Always seek professional advice before acting. | |
| Plant & machinery 100% annual investment allowance (first year) | £100,000 |
| Plant & machinery (reducing balance) pa | 20% |
| Patent rights & know-how (reducing balance) pa | 25% |
| Certain long-life assets, integral features of buildings (reducing balance) pa | 10% |
| Energy & water-efficient equipment | 100% |
| Zero emissions goods vehicles (new) | 100% |
| Qualifying flat conversions, business premises & renovations | 100% |
| Motor cars: Expenditure on or after 1/4/09 (corporation tax) or 6/4/09 (income tax) | |
| - CO2 emissions of 110g/km or less* | 100% first year |
| - CO2 emissions of 111–160g/km | 20% reducing balance |
| - CO2 emissions of 161g/km or more | 10% reducing balance |
| * If new, not secondhand. | |
| Research and Development: | |
| - Capital expenditure | 100% |
| - Revenue expenditure – small/medium-sized companies | 200% |
| - Revenue expenditure – large companies | 130% |
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