| | 2021- 22 | 2020 – 21
| Plant and Machinery – Main writing down allowance – Long life assets, integral fixtures – First year allowances – super-deduction – First year allowances – special rate – First year allowances – other | 18% 6% 130% 50% 100% | 18% 6% n/a n/a 100% | – R&D tax credits SME scheme – R&D expenditure credit – Structures and buildings allowance – Annual Investment Allowance (AIA) | 230% 13% 3% 2021:£1m 2022:£200k | 230% 13% 3% £1,000,000 | Cars – New and unused electric or zero emissions cars – New and unused, CO2 emissions are 50g/km or less – New and unused, CO2 emissions are 1g/km and 50g/km – New and unused, CO2 emissions are between 50g/km and 110g/km – Second hand, CO2 emissions are 110g/km or less (or car is electric) – New or second hand, CO2 emissions are above 110g/km | 100% n/a 18% 6% 6% 6% | 100% 100% n/a 18% 18% 6% |
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