Capital Allowances Flashcards
1
Q
thermal insulation
A
special rate pool
2
Q
electrical systems
A
special rate pool
3
Q
heating systems
A
special rate pool
4
Q
lifts
A
special rate pool
5
Q
escalators
A
special rate pool
6
Q
air purification
A
special rate pool
7
Q
air cooling
A
special rate pool
8
Q
cars with CO2 emissions over 50g/km
A
special rate pool
9
Q
solar panels
A
special rate pool
10
Q
long life assets
A
special rate pool
11
Q
zero emission cars
A
full year allowance
12
Q
electric vehicle charging points
A
full year allowance
13
Q
energy-saving plant or machinery
A
full year allowance
13
Q
environmentally beneficial plant or machinery
A
full year allowance
14
Q
how should VAT be considered?
A
- if business is VAT registered, cost is VAT exclusive