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Capital allowances (rates effective from April 2010)
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 assets 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 1 - till April 2011
* For pools less than £1,001: any amount up to pool balance.
** Different rules apply to cars bought pre-April 2009
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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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