| PLANT AND MACHINERY | 2017/18 | 2018/19 | 2019/20 |
|---|---|---|---|
| AIA of 100% on expenditure up to | £200,000 | £200,000 | £1m |
| £1m from 1/1/2019 | |||
| Structures and buildings allowance | n/a | 2% from 1/1/2019 | 2% |
| Main writing down allowance rate | 18% | 18% | 18% |
| Special rate pool | 8% | 8% | 6% |
| Energy saving/environmentally beneficial assets | 100% | 100% | 100% |
| Commercial / industrial building (enterprise zone) | 100% | 100% | 100% |
| Research and development | 100% | 100% | 100% |
| MOTOR CARS | 2017/18 | 2018/19 | 2019/20 |
| Low emission less than or equal to 75g/km | 100% | ||
| Low emission: less than or equal to 50g/km | 100% | 100% | |
| Expenditure incurred before 1 April 2018: | |||
| Emissions between 75g/km and 130g/km or equal to 130g/km | 18% | ||
| Emissions greater than 130g/km | 8% | ||
| Expenditure incurred on or after 1 April 2018: | |||
| Emissions between 50g/km and 110g/km or equal to 110g/km | 18% | 18% | |
| Emissions greater than 110g/km | 8% | 6% |
Company Pages ► Limited Companies ■ Tax Saving for Limited Company Owners ■ Tax Rates ■
Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ T: 01332 202660
Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd. Registered in England No. 05770414
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01332 202660
61 Friar Gate Derby DE1 1DJ
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