Main Capital and Other Allowances
| 2014/15 | |||||||||
| Plant and machinery 100% annual investment allowance (first year) | £500,000 | ||||||||
| Enterprise zone plant and machinery (max €125m per investment project) | 100% | ||||||||
| Plant and machinery (annual reducing balance) | 18% | ||||||||
| Patent rights and know-how (annual reducing balance) | 25% | ||||||||
| Certain long-life assets, integral features of buildings (annual reducing balance) | 8% | ||||||||
| Energy and water-efficient equipment | 100% | ||||||||
| Electric vans | 100% | ||||||||
| Business premises renovations | 100% | ||||||||
| Motor cars | |||||||||
| CO2 emissions of g/km: | 95 or less* | 96-130 | 131 or more | ||||||
| Capital allowance: | 100% first year |
18%** | 8%** | ||||||
| * Only for new cars. | |||||||||
| ** Reducing balance. | |||||||||
| Research and development | |||||||||
| Capital expenditure | 100% | ||||||||
| Revenue expenditure | |||||||||
| - small/medium-sized companies | 225% | ||||||||
| - large companies | 130% | ||||||||
