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- Capital allowance would lead to reduction in taxes, and also can be seen as a cash inflow;
- It can be used to reduce taxable profit;
- Saving in tax payments should be treated as a cash saving arising from the acceptance of the project;
- Usually, written down allowance on cost of plant and machinery at the rate of 25% on reducing balance method;
- When the asset is sold, the differences between the selling price and NBV at the time of sale would be a taxable profit(Balancing charge) or tax allowable loss(Balancing allowance);
- It can be assumed that full year’s allowance in the year of purchase and none in the year of disposal.
减免与公司的资本支出有关的税收。一般而言，公司税的税制允许将资本设备的折旧扣除。
在英国，对工厂设备和机器支出的优惠税率已经实行了许多年。例如，从1971年7月到1972年3月，第一年的减免是80%，此后可达到100%，从1972年3月到1974年11月厂房建筑最初的减免是40%，以后达到50%，此外，厂房建筑的折旧每年可减免4%，直到全部建造成本扣除完毕为止。资本减免很明显的延迟公司税的支付，提高税后利润的折扣。战后，英国在开发区比在其他地方更积极的实行这种制度。
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