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.