Capital allowances
| Field | Description |
|---|---|
| Capital allowances at 18% | Also any Balancing charges. |
| Capital allowances at 8% |
Also any Balancing charges. For tax years up to 2018/2019. |
| Capital allowances at 6% (from 2019/20) |
The amount of the claim to allowances in respect of Special Rate Pool expenditure. Also any Balancing charges. For tax years from 2019/2020 on. |
| Electric Charge Point Allowances | Also any Balancing charges. |
| Structures And Buildings Allowance | |
| Freeport and Investment Zones Structures and Buildings Allowance | For tax years from 2021/2022 on. |
| Zero-emission car allowances | For tax years from 2021/2022 on. |
| 100% and other enhanced capital allowances. | Also any Balancing charges. |
| Total capital allowances | Displays the total of all capital allowances and balancing charges. |
| Includes enhanced allowances for environmental expenditure? |
Select if any allowances claimed includes claims to enhanced allowances on environmental expenditure. For tax years up to 2020/2021. |