{"id":18074,"date":"2020-07-29T09:01:30","date_gmt":"2020-07-29T08:01:30","guid":{"rendered":"https:\/\/www.barnesroffe.com\/?post_type=post&#038;p=18074"},"modified":"2022-05-18T12:42:31","modified_gmt":"2022-05-18T12:42:31","slug":"main-capital-and-other-allowances-2","status":"publish","type":"post","link":"https:\/\/barnesroffe.com\/blog\/main-capital-and-other-allowances-2\/","title":{"rendered":"Main Capital and Other Allowances"},"content":{"rendered":"<p>Plant and machinery 100% annual investment allowance (1st year)<\/p>\n<table>\n<tbody>\n<tr>\n<td>1\/1\/19 to 31\/12\/20<\/td>\n<td>\u00a31,000,000<\/td>\n<\/tr>\n<tr>\n<td>From 1\/1\/21<\/td>\n<td>\u00a3200,000<\/td>\n<\/tr>\n<tr>\n<td>Enterprise zone plant and machinery (max \u20ac125m per project)<\/td>\n<td>100%<\/td>\n<\/tr>\n<tr>\n<td>Plant and machinery*<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Patent rights and know-how*<\/td>\n<td>25%<\/td>\n<\/tr>\n<tr>\n<td>Certain long-life assets and integral features of buildings*<\/td>\n<td>6%<\/td>\n<\/tr>\n<tr>\n<td>Structures and buildings (straight line)<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td>Electric charge points<\/td>\n<td>100%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Motor Cars<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>CO2 emissions of g\/km:<\/td>\n<td>50 or less\u2020<\/td>\n<td>51\u2013110<\/td>\n<td>Over 110<\/td>\n<\/tr>\n<tr>\n<td>Capital allowance:<\/td>\n<td>100% first year<\/td>\n<td>18% pa*<\/td>\n<td>6% pa*<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>*Annual reducing balance<\/em><\/p>\n<p><em>\u2020 New cars only<\/em><\/p>\n<p><strong>Research and Development<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>Capital expenditure<\/td>\n<td>100%<\/td>\n<\/tr>\n<tr>\n<td>Revenue expenditure relief \u2013 small\/medium-sized companies<\/td>\n<td>230%<\/td>\n<\/tr>\n<tr>\n<td>Research and development expenditure credit \u2013 large companies<\/td>\n<td>13%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Plant and machinery 100% annual investment allowance (1st year) 1\/1\/19 to 31\/12\/20 \u00a31,000,000 From 1\/1\/21 \u00a3200,000 Enterprise zone plant and machinery (max \u20ac125m per project) 100% Plant and machinery* 18% &#8230; <a href=\"https:\/\/barnesroffe.com\/blog\/main-capital-and-other-allowances-2\/\" class=\"more-link\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":21592,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[40],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/posts\/18074"}],"collection":[{"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/comments?post=18074"}],"version-history":[{"count":1,"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/posts\/18074\/revisions"}],"predecessor-version":[{"id":24541,"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/posts\/18074\/revisions\/24541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/media\/21592"}],"wp:attachment":[{"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/media?parent=18074"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/categories?post=18074"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/barnesroffe.com\/wp-json\/wp\/v2\/tags?post=18074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}