|
|
Main Capital Allowances
| 2007/08 |
| Motor Cars |
| On reducing balance (max. £3,000 p.a. per car) |
25% |
| CO2 emissions below 120g/km - First Year Allowance |
100% |
| Plant and machinery |
| First Year Allowance: |
| Small Firms |
50% |
| Medium Firms |
40% |
| Writing Down Allowance |
| All Firms on reducing balance |
25% |
| Long Life Assets |
Writing Down Allowance |
6% |
| Energy Saving |
| First Year Allowance |
100% |
| Water Technology Criteria List |
| First Year Allowance |
100% |
| Buildings |
| Industrial buildings and qualifying hotels |
4% of building cost |
| Agricultural buildings |
4% of building cost |
|
|
