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2017 - 18
Plant and Machinery
- Main writing down allowance
- Long life assets, integral fixtures
- First year allowances (certain environmentally efficient products)
- R&D tax credits SME scheme
- R&D expenditure credit
- Annual Investment Allowance (AIA)
17' - 11%, 18' - 12%
*The AIA has been increased to £1 million from 1 January 2019 to 31 December 2020.
- CO2 emissions up to and including 130g/km*
- CO2 emissions over 130g/km
*A rate of 100% applies to cars with CO2 emissions of 50g/km or less.
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DC Business centre
10 Charles Wood Road
Rashes Green Industrial Estate
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