| . |
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% |
(1)
100% annual investment allowance up to stated limit for qualifying expenditure
incurred on certain plant & machinery for each unlinked unincorporated business
or corporate group. Expenditure over limit is dealt with through standard regime
(2)
Reducing balance