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08/09 Capital Allowances

Writing Down Allowance
Plant and Machinery	20% (reducing balance)
Motor Cars	20% (reducing balance) - Ł3,000 max
Cars with low CO2 Emissions	100%
Industrial and Agricultural Buildings and Hotels	3% (straight line)
Long Life Plant and Machinery	10% (reducing balance)
Integral Features in Buildings	10% (reducing balance)
From 1st April 2008 there is a 100% annual investment allowance on the first Ł50,000 capital expenditure on plant & machinery (per group of companies).

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