National Statistics: Table A5 Corporate tax rates of capital allowance

Updated: Updated with the latest data.

Rates of capital allowances applying between 1965 and 1978 are published in Inland Revenue Statistics 1996.

Different rates of allowance may apply in different circumstances for a particular type of asset for a given time period. Where more than one rate of allowance applies, all of the rates are shown in the table and the circumstances under which each one applies are explained in the footnotes.

Source: HMRC

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