Main Capital Allowances

.	2011 / 12	2010 / 11
Plant & Machinery (1)	.	.
- annual investment allowance	£100,000	£100,000
- annual allowance (2)	20%	20%
- long life allowance (2)	10%	10%
Integral features	10%	10%
Cars - CO2 emissions up to 160g/km	20%	20%
Cars - CO2 emissions over 160g/km	10%	10%
Cars - CO2 emissions up to 110g/km	100%	100%
Industrial buildings - annual allowance (3)	-	1% cost
Agricultural buildings and works - annual allowance (3)	-	1% cost
Energy and water efficient equipment	100%	100%
Zero emissions good vehicles (new)	100%	100%
Qualifying flat conversions, business premises % renovations	100%	100%

(1) 100% annual investment allowance up to stated limit for qualifying expenditure incurred on certain plant & machinery for each unlinked unincorporated business or corporate group. Expenditure over limit is dealt with through standard regime
(2) Reducing balance
(3) From 6 April 2011 there will be no indistrial building allowances or agricultural building allowances