| . |
2010 / 11 | 2009
/ 10 |
| Plant & Machinery (1) |
. |
. |
| - annual investment allowance | £100,000 |
£50,000 |
| - temporary
1st year allowance (2) | 0% |
40% |
| - annual allowance
(2) | 20% | 20% |
| - long life allowance (2) | 10% |
10% |
| Integral fixtures | 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 | 1% cost |
2% cost |
| Agricultural buildings
and works - annual allowance | 1% cost |
2% cost |
| Energy and water
efficient equipment | 100% |
100% |
| Zero emissions good
vehicles (new) | 100% |
100% |
| Qualifying flat conversions,
business premises % renovations | 100% |
100% |
