2023-24 |
2022-23 |
|
Plant and Machinery Main writing down allowance Long life assets, integral fixtures Full expensing - 100% FYA First year allowances – super-deduction First year allowances – special rate |
18% 6% 100% - 50% |
18% 6% - 130% 50% |
R&D tax credits SME scheme R&D expenditure credit Structures and buildings allowance Annual Investment Allowance (AIA) |
186% 20% 3% £1,000,000 |
230% 13% 3% £1,000,000 |
Cars New and unused, CO2 emissions are 0g/km (or car is electric) Second hand electric car New or second hand, CO2 emissions are 50g/km or less New or second hand, CO2 emissions are over 50g/km |
100% 18% 18% 6% |
100% 18% 18% 6% |