| Allowance % |
| Plant and machinery from 1.4.08 * |
|
| - annual investment allowance £50,000 |
100 |
| - certain energy efficient plant, including low emission cars |
100 |
| - writing down allowance: general |
20 |
| - writing down allowance: long life assets |
10 |
| - WDA: features integral to a building |
10 |
| - cars in general (max £3,000pa) |
20 |
| Industrial buildings writing down allowance + |
3 |
| |
| * rates change 6.4.08 for income tax traders |
| + being phased out: 4% in 2007/08; 2% in 2009/2010; 1% in 2010/2011; nil thereafter |
