Tax Tables
Main Capital Allowances
| Category | Allowance | Notes |
| Motor Cars | 25% | Max £3,000 p.a per car |
| CO2 emissions below 120g/km | 100% first year allowance | |
| Plant & Machinery
First Year Allowance |
50% | Small Firms |
| Plant & Machinery
First Year Allowance |
40% | Medium sized Firms |
| Plant & Machinery
Writing Down Allowance |
25% | On reducing balance |
| Long life assests | 6% | Writing Down Allowance |
| Energy Saving | 100% | First year allowance |
| Water technology criteria list | 100% | First year allowance |
| Industrial and Agricultural Buildings | 4% | Of building cost |
