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Copyright © 2011
B W Whiffin & Co Ltd
Chartered Certified Accountants & Chartered Tax Advisers,
Kelvedon, Essex
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2011 / 12
|
2010 / 11
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| 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%
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| 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
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