|irst year allowance: for certain environmentally beneicial equipment, electric and low CO2 emission (up to 75g/km) cars – must be new and unused||100%|
|Annual investment allowance: on irst £500,000 of investment to 31 December 2015* (excludes cars)||100%|
* Allowance from 1 January 2016 will be £200,000.
Writing down allowances
|Other plant and machinery||18%|
|Long-life assets, integral features of buildings, thermal insulation||8%|
|Cars||76g/km – 130g/km||18%|