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Capital Allowances

 

2017/18

2016/17

 

£

£

Annual Investment Allowance

£200,000

£200,000

 

%

%

Main Writing Down Allowance

18

18

Special Rate Writing Down Allowance

8

8

Patent rights and know how*

25

25

Research & development

100

100

Energy saving and water efficient plant & machinery

100

100

Plant/machinery for gas refuelling station

100

100

Electric Vans

100

100

Cars

 

 

cars with CO2 emissions up to 50 g/km (75 g/km)

100

100

cars with CO2 emissions between 51 and 110 g/km (76 and 130 g/km)

18

18

cars with CO2 emissions over 110 g/km (130 g/km)

8

8

*Businesses not chargable to corporation tax


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