Henton & Co LLP - Accountancy

▌ Capital Allowances

First year / initial Allowance		%
	Research and development	100%
	Enterprise zone buildings	100%
	Energy-saving technologies including cars	100%
	Water efficient technology	100%
	Renovation/Conversion of flats over shops	100%
	Plant and Machinery
	- Small Business	50%
	- Medium Business	40%
Writing down allowances		%
	Plant and Machinery
	- Long life assets	6% - Reducing Balance
	- Other assets	25% - Reducing Balance
	Cars	25% - Reducing Balance - Max £3,000 p.a.
	Intangible assets
	- Companies	4% - Straight Line (min)
	- Others	25% - Reducing Balance
	Industrial buildings, hotels, agricultural buildings	4% - Straight Line