| . |
2009 / 10
|
2008 / 09
|
| Plant & Machinery |
.
|
.
|
| - annual investment allowance (1) |
100%
|
100%
|
| - temporary 1st year allowance |
40%
|
n/a
|
| - annual allowance (2) |
20%
|
20%
|
| - long life assets (2) |
10%
|
10%
|
| Integral fixtures (2) |
10%
|
10%
|
| Limits on allowances for expensive cars |
n/a
|
£12,000
|
| Cars under limit - annual allowance (2) |
n/a
|
20%
|
| Cars over limit - maximum allowance per annum |
n/a
|
£3,000
|
| Cars - CO2 emissions up to 160g/km |
20%
|
n/a
|
| Cars - CO2 emissions over 160g/km |
10%
|
n/a
|
| Cars - CO2 emissions up to 110g/km |
100%
|
100%
|
| Industrial buildings - annual allowance |
2% cost
|
3% cost
|
| Agricultural buildings and works - annual
allowance |
2% cost
|
3% cost
|
| Certain renovations & conversions (3) |
100%
|
100%
|
| Research & Development |
100%
|
100%
|
| Energy and water-efficient plant and machinery
(4) |
100%
|
100%
|
