| Allowance % | |
| Plant and machinery from 1.4.08 * | |
| - annual investment allowance £50,000 | 100 |
| - certain energy efficient plant, including low emission cars | 100 |
| - writing down allowance: general | 20 |
| - writing down allowance: long life assets | 10 |
| - WDA: features integral to a building | 10 |
| - cars in general (max £3,000pa) | 20 |
| Industrial buildings writing down allowance + | 3 |
| * rates change 6.4.08 for income tax traders | |
| + being phased out: 4% in 2007/08; 2% in 2009/2010; 1% in 2010/2011; nil thereafter | |