Capital Allowances for 2019/20.
Initial allowances
| First year allowance: for certain environmentally beneficial equipment, electric and low CO2 emission (up to 75g/km) cars - must be new and unused | 100% |
| Plant & machinery annual investment allowance on first £200,000 | 100% |
| Enterprise zone plant and machinery (max €125m per investment project) | 100% |
Writing down allowances
| Other plant and machinery | 18% |
| Patent rights & know-how (annual reducing balance) | 25% |
| Long-life assets, integral features of buildings, thermal insulation | 8% |
| Energy and water-efficient equipment | 100% |
| Electric vans | 100% |
Cars 76g/km – 130g/km Over 130g/km | 18% 8% |
| Research & Development capital expenditure | 100% |
| Revenue expenditure small/medium size companies | 230% |
| Research and development expenditure credit - large size companies | 11% |
