Plant & machinery (P&M) 100% annual investment allowance (1st year):

£1,000,000

P&M allowance for companies (1st year)^*

100%

Special rate P&M allowance for companies (1st year)^*

50%

P&M^**

18%

Patent rights and know-how^**

25%

Special rate P&M e.g. long-life assets and integral features of buildings**

6%

Structures and buildings (straight line)^†

3%

Electric charge points

100%

Motor Cars

CO₂ emissions of g/km:

0*

1–50

Over 50

Capital allowance:

100% first year

18% pa**

6% pa**

*New and unused only    **Annual reducing balance  † 10% for freeports & investment zones in GB

Research and Development (R&D)

Capital expenditure

100%

R&D expenditure credit – large companies

20%   

Revenue expenditure relief – small/medium-sized companies

186%

Credit rate for surrenderable losses –small/medium-sized companies

10% ^††