| Allowance % |
| Plant and machinery |
|
| - annual investment allowance: £100,000* |
100 |
| - certain energy efficient plant, including low emission cars |
100 |
| - writing down allowance: general pool |
20 |
| - writing down allowance: special rate pool |
10 |
| *will fall to £25,000 on 1.4.12 (companies) or 6.4.12
(income tax traders); WDA fall to 18%/8% at same date. |
|
| The special rate pool includes long life assets, integral plant in buildings, thermal insulation and cars with CO2 emissions over 160g/km. The general pool contains other plant and machinery. |
|
| The old system of cheap/expensive cars has been abolished, but transitional rules cover existing expenditure before April 2009. |
|
