Plant & machinery 100% annual investment allowance (1st year) | £200,000 | |||
Enterprise zone plant & machinery (Max €125m per investment project) | 100% | |||
Plant & machinery (annual reducing balance) | 18% pa | |||
Patent rights & know-how (annual reducing balance) | 25% pa | |||
Certain long-life assets and integral features of buildings (annual reducing balance) | 8% pa | |||
Energy and water-efficient equipment | 100% | |||
Electric vans | 100% | |||
Motor Cars | ||||
CO2 emission of g/km: | 75 or less* | 76–130 | 131 or more | |
Capital allowance | 100% first year | 18% pa+ | 8% pa+ | |
*New cars only + Reducing balance | ||||
Research and Development | ||||
Capital expenditure | 100% | |||
Revenue expenditure | small/medium-sized companies | 230% | ||
Research and development expenditure credit | large companies | 11% |
West London
3 Brook Business Centre,
Cowley Mill Road,
Uxbridge, UB8 2FX
East London
London, E11 1GA
South London
London Bridge
73–81 Southwark Bridge Road,
London, SE1 0NQ
City London
London, EC2M 1JH
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