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Copyright © 2010
B W Whiffin & Co Ltd
Chartered Certified Accountants & Chartered Tax Advisers,
Kelvedon, Essex
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2010 / 11 | 2009
/ 10 | | Plant & Machinery (1) |
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| - annual investment allowance | £100,000 |
£50,000 | | - temporary
1st year allowance (2) | 0% |
40% | | - annual allowance
(2) | 20% | 20% |
| - long life allowance (2) | 10% |
10% | | Integral fixtures | 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 | 1% cost |
2% cost | | Agricultural buildings
and works - annual allowance | 1% cost |
2% 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
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