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Capital Allowances
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Capital Allowances
|
Annual investment allowance |
|
2021 |
2020 |
2019 |
|
|
|
£ |
£ |
£ |
|
Annual allowance |
|
£1,000,000 |
£1,000,000 |
£1,000,000 |
|
Rate |
|
130% |
100% |
100% |
|
Business expenditure allowances |
|
2021/22 |
2020/21 |
2019/20 |
|
Main Writing Down Allowance |
|
18% |
18% |
18% |
|
Special writing down allowance |
|
6% |
6% |
6% |
|
Structures and buildings allowance |
|
3% |
3% |
2% |
|
Patent rights |
|
25% |
25% |
25% |
|
Research & development |
|
100% |
100% |
100% |
|
Energy and water saving equipment |
|
100% |
100% |
100% |
|
Plant and machinery for gas refuelling stations |
|
100% |
100% |
100% |
|
New zero-emission goods vehicles |
|
100% |
100% |
100% |
|
|
|
|
|
|
|
Motor cars |
|
2021/22 |
2020/21 |
2019/20 |
|
New and unused electric or zero emission |
|
100% |
100% |
100% |
|
New and unused with emissions between 1g/km and 50g/km |
|
18% |
100% |
100% |
|
Emissions between 1g/km and 50g/km |
|
18% |
18% |
18% |
|
Emissions between 51g/km and 110g/km |
|
6% |
18% |
18% |
|
Emissions 111g/km + |
|
6% |
6% |
6% |