Capital Allowances


	2012/13	2011/12
	£	£
Annual Investment Allowance *	25,000	100,000
	%	%
Main Writing Down Allowance	18	20
Special Rate Writing Down Allowance	8	10
Patent rights and know how	25	25
Mines, oil wells and other mineral rights	25	25
Research & development	200	175
Energy saving and water efficient plant & machinery	100	100
Plant/machinery for gas refuelling station	100	100
Renovation of business premises (certain areas only)	100	100
Electric Vans	100	100
Cars
cars with CO2 emissions up to 110 g/km	100	100
cars with CO2 emissions between 110 and 160 g/km	18	20
cars with CO2 emissions over 160 g/km	8	10