Tel : 01606 810729
Fax : 01606 810475
Capital Allowances
Registered by the Institute of Chartered Accountants in England and Wales to carry out company audit work
Registered Office : 98 Middlewich Rd, Northwich, Cheshire, CW9 7DA
Tel : 01606 810729 - Fax : 01606 810475 - Email: general@buxtonaccounting.co.uk
Members : D.W. Buxton B.Sc.(Jt Hons) ACA - G.J. Glover - LLP OC 308268 - Registered in England and Wales
Registered Office : 98 Middlewich Rd, Northwich, Cheshire, CW9 7DA
Tel : 01606 810729 - Fax : 01606 810475 - Email: general@buxtonaccounting.co.uk
Members : D.W. Buxton B.Sc.(Jt Hons) ACA - G.J. Glover - LLP OC 308268 - Registered in England and Wales
© Buxton Accounting LLP 2007
ICAEW
Inland Revenue
Plant and Machinery
2008/2009
2007/2008
First Year Allowance - Small Business
First Year Allowance - Medium Business
Annual Investment Allowance
Expenditure up to
Allowance
Writing Down Allowance
General Plant
Long Life Assets
Integeral Features
Motor Cars (Maximum £3,000 per car)
Industrial and Agricultrual buildings WDA
Energy Saving Plant and Machinery FYA
Commercial Buildings in Enterprise Zones FYA
First Year Allowance - Medium Business
Annual Investment Allowance
Expenditure up to
Allowance
Writing Down Allowance
General Plant
Long Life Assets
Integeral Features
Motor Cars (Maximum £3,000 per car)
Industrial and Agricultrual buildings WDA
Energy Saving Plant and Machinery FYA
Commercial Buildings in Enterprise Zones FYA
N/A
N/A
£50,000
100%
25%
10%
10%
20%
3%
100%
100%
N/A
£50,000
100%
25%
10%
10%
20%
3%
100%
100%
50%
40%
N/A
N/A
25%
6%
N/A
25%
4%
100%
100%
40%
N/A
N/A
25%
6%
N/A
25%
4%
100%
100%