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Home Resource Centre Tax Tables Capital Allowances

Tax Tables

Capital Allowances

Annual investment allowance

 

2021

2020

2019

Annual allowance

 

£1,000,000

£1,000,000

£1,000,000

Rate

 

130%

130%

100%

 

     

Business expenditure allowances

 

2022/23

2021/22

2020/21

Main Writing Down Allowance

 

18%

18%

18%

Special writing down allowance

 

6%

6%

6%

Structures and buildings allowance

 

3%

3%

3%

New zero-emission goods vehicles

 

10%

10%

3%

Patent rights

 

25%

25%

25%

Research & development

 

100%

100%

100%

Energy and water saving equipment

 

0%

0%

100%

Plant and machinery for gas refuelling stations

 

100%

100%

100%

New zero-emission goods vehicles

 

100%

100%

100%

Freeports

 

100%

100%

0%

         

Motor cars

 

2022/23

2021/22

2020/21

New and unused electric or zero emission

 

100%

100%

100%

New and unused with emissions between 1g/km and 50g/km

 

18%

18%

100%

Emissions between 0g/km and 50g/km

 

18%

18%

18%

Emissions between 51g/km and 110g/km

 

6%

6%

18%

Emissions 111g/km +

 

6%

6%

6%

         

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