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2017 -18
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2016 - 17
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Plant and Machinery
- Main writing down allowance
- Long life assets, integral fixtures
- First year allowances (certain environmentally efficient products)
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18%
8%
100%
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18%
8%
100%
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- R&D tax credits SME scheme
- R&D expenditure credit
- Annual Investment Allowance**
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230%
130%
£200,000
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230%
130%
£500,000
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Cars
- CO2 emissions up to and including 130g/km***
- CO2 emissions over 130g/km
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18%
8%
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18%
8%
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*A rate of 100% applies to cars with CO2 emissions of 75g/km or less.
Disclaimer
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