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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /Tax rates and allowances /Tax rates and allowances for 2024/25 and 2025/26 / Capital allowances—2024/25

Capital allowances—2024/25

New developments, tax rates and allowances, table of cases

	Rate %
Dredging
(straight-line basis)
Writing-down allowance	4
Know-how
(reducing balance basis)
Writing-down allowance	25
Mineral extraction
(reducing balance basis)
Writing-down allowances
General	25
Acquisition

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

E6.303A Domicile of origin

A1.810 Limitation

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

I5.1212 Protector of a foreign trust

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'