Change of Capital Allowances Rates

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Capital Allowances rates to change

With Effect from April 2012 the rate of writing down allowances for plant and machinery will be reduced from 20% to 18% for expenditure in the main rate pool and from 10% to 8% for expenditure in the special rate pool.

A reduction in the Annual Investment Allowance from £100,000 to £25,000 with effect from 1 April 2012 has also been announced.