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Main Capital Allowances
| Plant and Machinery (P&M), Patent Rights, Know-How | *25% pa |
| P&M, except for large firms | 40% in first year |
| IT and Communication Technology Equipment (Small business) | 100% |
| Motor Cars | *25%pa max £3,000pa |
| Enterprise Zone Buildings and Scientific Research | 100% |
| Industrial and Agricultural Buildings, Hotels, Docks, etc | †4% pa |
| P&M in N.Ireland, except for large firms, 4 years to 11.05.02 | 100% |
| *reducing balance †straight line |
March 2000 Subject to Finance Act 2000
