Capital Allowances


	2011/12	2010/11
	£	£
Annual Investment Allowance *	100,000	100,000
	%	%
Main Writing Down Allowance	20	20
Special Rate Writing Down Allowance	10	10
Plant and machinery (new or second hand)	20	20
Industrial/agricultural buildings and works/qualifying hotels	0	1
Long life machinery and plant	10	10
Integral features in buildings	10	10
Patent rights and know how	25	25
Mines, oil wells and other mineral rights	25	25
Research & development	100	100
Energy saving and water efficient plant & machinery	100	100
Plant/machinery for gas refuelling station	100	100
Renovation of business premises (deprived areas only)	100	100
Cars
Pre-April 2009**	20	20
Electric Vans (New)	100	100
Cars C02 Emissions on or after April 2009
Cars purchased after 6 April 2009 the annual allowances are dependent on the CO2 emissions of the car:
cars with CO2 emissions up to 110 g/km	100	100
cars with CO2 emissions between 110 and 160 g/km	20	20
cars with CO2 emissions over 160 g/km	10	10


* AIA reducing to £25,000 after April 2012
** Maximum £3,000 allowance per vehicle