Capital Allowances rates

	All	Medium	Small

	%	%	%
First year allowances

Energy-saving and water-efficiency plant	100
Computer and related equipment acquired between 1st April 2002 and 31st March 2003		100	100
Commercial or industrial buildings in an industrial zone	100
Plant for gas-refuelling station	100
Scientific research		130%	175%
Low-emission cars	100
Business premises renovation in deprived areas	100
Plant and machinery		40	50

Writing-down allowances		2008-09	2007-08

Plant and machinery, patent rights and know-how		20%	25%
Motor cars		25%	25%
Industrial and Agricultural buildings (straight-line)		0%	4%
Long-life assets		6%	6%