| 单词 | capital allowances |
| 释义 | capital allowances Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on commercial buildings in enterprise zones, agricultural buildings, industrial buildings, and hotels. The level of allowances varies according to the different categories of asset. Plant and machinery qualifies for a 25% writing-down allowance and small to medium-sized businesses may claim a 40% first-year allowance on certain assets. An allowance of 4% calculated by the straight-line method ( see depreciation) is available on industrial buildings, with no initial allowance. An allowance of 6% is also available for certain long-life assets expected to last for 25 years or more. The allowances are treated as an expense in the computation of taxable profit and the capital allowance period reflects the period during which the accounts are prepared. |
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