508a Hawthorns House, Halfords Lane, West Bromwich, B66 1BB
This email address is being protected from spambots. You need JavaScript enabled to view it. - 0844 967 1212

Capital Allowances

 

2017 -18

2016 - 17

Plant and Machinery

-       Main writing down allowance

-       Long life assets, integral fixtures

-       First year allowances (certain environmentally efficient products)

18%

8%

100%

18%

8%

100%

 -      R&D tax credits SME scheme

-       R&D expenditure credit

-       Annual Investment Allowance**

230%

130%

£200,000

230%

130%

£500,000

Cars

-       CO2 emissions up to and including 130g/km***

-       CO2 emissions over 130g/km

 

18%

8%

 

 

18%

8%

 

 

 

*A rate of 100% applies to cars with CO2 emissions of 75g/km or less.

 

 

 

Disclaimer
In preparing and maintaining this section of our website every effort has been made to ensure the content is up to date and accurate. However, the law and regulations change continually and unintentional errors can occur and the information may be neither up to date nor accurate. We make no representation or warranty (including liability towards third parties), express or implied, as to the accuracy, reliability or completeness of the information on the website. Please don’t act directly on anything you read - contact us first for advice on how it may affect your individual circumstances.

 

 

 

 

Latest news

Newsletter

With our newsletter, you automatically receive our latest news per e-mail and get access to the archive including advanced search options!

» Sign up for the newsletter
» Login