| Allowance % |
| Plant and machinery |
|
| - first year allowance for small businesses* |
50 |
| - first year allowance for medium businesses |
40 |
| - writing down allowance (6% on some long life
assets) |
25 |
| - cars in general (max £3,000pa) |
25 |
| - certain energy efficient plant, including low
emission cars |
100 |
| Industrial buildings writing down allowance |
4 |
| |
| * (From 1.04.06 for companies; from
6.4.06 for income tax traders) |
