| Plant & machinery 100% annual investment allowance (1st year) 1/1/19 to 31/12/20 |
£1,000,000 |
| Enterprise zone plant & machinery (max €125m per project) |
100% |
| Plant & machinery (annual reducing balance) |
18% |
| Patent rights & know-how (annual reducing balance) |
25% |
| Certain long-life assets and integral features of buildings (annual reducing balance) |
6% |
| Structures and buildings from 29/10/18 (straight line) |
2% |
| Energy and water-efficient equipment and electric vans |
100% |
| Electric charge points |
100% |
| Motor Cars |
| CO2 emission of g/km: |
50 or less* |
51–110 |
111 or more |
| Capital allowance |
100% first year |
18% pa† |
6% pa† |
| *New cars only |
† Annual reducing balance |
| Research and Development |
| Capital expenditure |
100% |
| Revenue expenditure relief |
small/medium-sized companies |
230% |
| Research and development expenditure credit |
large companies |
12% |
