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Tax Tables
Capital Allowances
Capital Allowances
|
2013/14 |
2012/13 |
|
£ |
£ |
Annual Investment Allowance * |
£250,000* |
£25,000 |
|
% |
% |
Main Writing Down Allowance |
18 |
18 |
Special Rate Writing Down Allowance |
8 |
8 |
Patent rights and know how |
25 |
25 |
Mines, oil wells and other mineral rights |
25 |
25 |
Research & development |
225 |
225 |
Energy saving and water efficient plant & machinery |
100 |
100 |
Plant/machinery for gas refuelling station |
100 |
100 |
Renovation of business premises (certain areas only) |
100 |
100 |
Electric Vans |
100 |
100 |
Cars |
|
|
cars with CO2 emissions up to 95 g/km (110 g/km 12/13) |
100 |
100 |
cars with CO2 emissions between 96 and 129 g/km (110 and 160 g/km 12/13) |
18 |
18 |
cars with CO2 emissions over 130 g/km (over 160 g/km 12/13) |
8 |
8 |
|
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* This is a Temporary increase for two years from 1 January 2013, decreasing to £25,000 on 1 January 2015. |
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