Rates and Allowances
 

First Year/Initial Allowances Writing-down allowance
Plant and Machinery 40% * 25% reducing balance
Industrial Buildings N/A   4% straight line
Agricultural Buildings N/A   4% straight line
Enterprise Zone 100 % 25% reducing balance
Scientific Research 100 % N/A
Energy-saving equipment 100 %** N/A
Low emission cars 100 % *** N/A

* Only available to small and medium sized businesses
** Equipment must be included in Energy Technology List.
*** Car registered on / after 17 April 2002 and emits no more than 120gm/km CO2 or is electrically propelled.

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take advice on specific issues. We are unable to take responsibility for any outcome resulting from acting upon, or refraining to
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