.
2015 / 16
2016 / 17
Plant & Machinery (1)
.
.
- annual investment allowance (April 2014 - December 2015)
£500,000
n/a
- annual investment allowance (from December 2015)
£200,000
£200,000
- annual allowance (2)
18%
18%
- long life allowance (2)
8%
8%
Integral features (2)
8%
8%
Certain Expenditure (3)
100%
100%
Cars
.
.
Cars - CO2 emissions up to 75g/km
100%
100%
Cars - CO2 emissions up to 76-95g/km
18%
18%
Cars - CO2 emissions up to 96-130g/km
18%
18%
Cars - CO2 emissions over 130g/km
8%
8%
Research & Development
.
.
Revenue expenditure - SME's
230%
230%
Revenue expenditure - Large Companies
130%
n/a


(1) 100% annual investment allowance up to stated limit for qualifying expenditure incurred on certain plant & machinery for each unlinked unincorporated business or corporate group. Expenditure over limit is dealt with through standard regime
(2) Reducing balance
(3) This applies for certain renovation, conversion, innovation and environmentally efficient expenditur
e