Main capital allowances

	Allowance %
Writing down allowance (10% on some long Life assets)	20
Cars (max £3,000pa)	20
Low emission cars – emission not exceeding 110g/km (and electric cars)	100
Industrial buildings writing down allowance 2008-09	3
2009-10	2
2010-11	1
From 2011	NIL
Annual Investment Allowance on first £100,000 Per business or group of Companies	100
Research & Development	100

A pool is written off if it goes down to £1,000 or less in a 12 month accounting period