Roberts & Co (Bristol) Ltd, Chipping Sodbury

Contact us now for a no-obligation quotation.

Call us on 01454 322122

e-mail us at accountants@roberts-co.co.uk

Or complete our online enquiry form











Copyright © 2015
Roberts & Co (Bristol) Ltd
Chartered Accountants
Chipping Sodbury, Bristol




Main Capital Allowances


.
2017 / 18
2018 / 19
Plant & Machinery (1)
.
.
- annual investment allowance (April 2014 - December 2015)
n/a
n/a
- annual investment allowance (from January 2016)
£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 76-130g/km
18%
18%
Cars - CO2 emissions over 130g/km
8%
8%
Research & Development
.
.
Revenue expenditure - SME's
230%
230%
Research and development expenditure credit large companies
11%
12%


(1) 100% annual investment allowance up to stated limit for qualifying expenditure incurred on certain plant and machinery for each unlinked unincorporated business or corporate group.
(2) Reducing balance.
(3) This applies for certain renovation, conversion, innovative and environmentally efficient expenditure.