Fiscal Incentives Guide

Incentives at a glance

The Cash Value of Incentives Compared: Please select from the information below to give an estimate of the cash value of each type of incentive over a given timeframe. The result assumes £100,000 of qualifying expenditure and a discount rate of 4%.

  • Main pool plant and machinery
  • Special rate pool: Integral features
  • Structures and buildings allowances
  • Annual investment allowance
  • Research and development allowances
  • Special rate pool: Long-life assets
  • Land remediation relief: Investment
  • Land remediation relief: Trade
  • Derelict land relief: Investment
  • Derelict land relief: Trade

* A land sale after year 10 is assumed for capital investment projects.