Annual year-end accounts, tax and self assessment for small businesses.
Capital Allowances
|
Capital Allowances |
Year to 31/3/07 |
Year to 31/3/06 |
|
Plant & Machinery |
50%/25% |
40%/25% |
|
Industrial and agricultural buildings & qualifying hotels |
4% |
4% |
|
Commerical/Industrial Buildings in an Enterprise Zone |
100% |
100% |
|
Motor Cars (on reducing balance) |
25% |
25% |
|
Electric & Low Emission Cars (reg. on/after 17 April 02) |
100% |
100% |
|
Energy Saving Technology |
100% |
100% |
|
Research & Development |
100% |
100% |
The information on this page is for guidance only. Professional advice should be obtained before acting on any information contained.
