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Assets will be dealt with either in a main rate pool, a special rate pool or a single asset pool.
| Allowance | Note | |
| Main rate pool (plant and machinery and cars emitting not more than 130g/km C02): | ||
| New expenditure up to £250,000 (not cars) | 100% | 2 |
| Unrelieved expenditure brought forward - writing down allowance | 18% | |
| Special rate pool (long life assets, integral features and cars emitting more than 130g/km C02): | ||
| New expenditure up to £250,000 (not cars) | 100% | 2 |
| New expenditure over £250,000 | 8% | 3 & 5 |
| Unrelieved expenditure brought forward - writing down allowance | 8% | |
| Enterprise zones | 100% | |
| Energy efficient and environmentally beneficial technologies (ECA) | 100% | 4 |
| Motor cars | ||
| New cars emitting not more than 95g/km CO2 | 100% | 5 |
| Acquired before April 2009: On reducing balance (max £3,000 p.a. per car) | 18% | 5 |
| Writing down allowance - cars | ||
| 96g/km - 130g/km | 18% | |
| Over 130g/km | 8% | |
| Research and development relief | 130% or 225% | 6 |
| Commercial/industrial buildings in an enterprise zone (EZA) | 100% of building cost | 7 |
| Business premises renovation allowance | 100% |
Enhanced capital allowances (ECAs) in Enterprise Zones
100% capital allowances will be available on plant and machinery investment made in designated areas of the London Royal Docks Enterprise Zone, three Scottish Enterprise Zones in Irvine, Nigg and Dundee, and Deeside in North Wales. This follows announcements regarding ECA's in English Enterprise Zones in 2011, and the additional zone in Humber announced in February 2012. These allowances are available, but there are some restrictions on which businesses may claim them, to ensure that the allowance is targeted at new economic activity for which new additional plant and machinery is purchased.
For further details email Eacotts on services@eacotts.com or call 01628 665432
Eacotts Chartered Accountants and Chartered Tax Advisers - Servicing the Thames Valley, Berkshire, Buckinghamshire, Slough, High Wycombe, Maidenhead, Marlow, Uxbridge, Windsor and the UK.
This document is for guidance only and professional advice should be sought before acting on the information contained. No responsibility will be accepted by Eacotts for loss occasioned as a result of action taken, or refrained from, in consequence of the contents
Eacotts International Limited is a company registered in England and Wales.
Company number 4708201. Registered Office: Grenville Court, Britwell Road, Burnham SL1 8DF
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