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Tax Tables
Capital Allowances
Tax Tables
Capital Allowances
|
2012/13 |
2011/12 |
|
£ |
£ |
Annual Investment Allowance * |
25,000 |
100,000 |
|
% |
% |
Main Writing Down Allowance |
18 |
20 |
Special Rate Writing Down Allowance |
8 |
10 |
Patent rights and know how |
25 |
25 |
Mines, oil wells and other mineral rights |
25 |
25 |
Research & development |
200 |
175 |
Energy saving and water efficient plant & machinery |
100 |
100 |
Plant/machinery for gas refuelling station |
100 |
100 |
Renovation of business premises (certain areas only) |
100 |
100 |
Electric Vans |
100 |
100 |
Cars |
|
|
cars with CO2 emissions up to 110 g/km |
100 |
100 |
cars with CO2 emissions between 110 and 160 g/km |
18 |
20 |
cars with CO2 emissions over 160 g/km |
8 |
10 |
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