B W Whiffin & Co - Chartered Accountants - Kelvedon, Essex
B W Whiffin & Co Ltd, Kelvedon, Essex

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Copyright © 2011
B W Whiffin & Co Ltd
Chartered Certified Accountants & Chartered Tax Advisers,
Kelvedon, Essex




Main Capital Allowances


.
2011 / 12
2010 / 11
Plant & Machinery (1)
.
.
- annual investment allowance
£100,000
£100,000
- annual allowance (2)
20%
20%
- long life allowance (2)
10%
10%
Integral features
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 (3)
-
1% cost
Agricultural buildings and works - annual allowance (3)
-
1% 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
(3) From 6 April 2011 there will be no indistrial building allowances or agricultural building allowance