Capital Allowances Flashcards
1
Q
Main pool plant and machinery
A
18%
2
Q
Special rate pool plant and machinery
A
6%
3
Q
Motor cars with new cars with zero CO2 emissions
A
100%
4
Q
CO2 emissions between 1 and 50 grams per kilometre
A
18%
5
Q
CO2 emissions between over 50 grams per kilometre
A
6%
6
Q
Rate of allowance for annual investment allowance
A
100%
7
Q
Expenditure limit for annual investment allowance
A
£1,000,000
8
Q
Main pool super deduction for enhanced capital allowances for companies
A
130%
9
Q
Special rate pool first year allowance for enhanced capital allowances for companies
A
50%
10
Q
Straight-line allowance for commercial structures and buildings
A
3%
