consists of land, real estate, plant or machinery. Purchase or development of land. Sustainability 10 yrs 10% Purchase or development of Real Sustainability 10 yrs 10% estate. Purchase or development of land. Tourism, job creation, 5 yrs 20% provision of childcare / social facilities. Purchase or development of Real Tourism, job creation, 5 yrs 20% estate. provision of childcare / social facilities. Purchase of equipment/machinery Increased productivity / 5 yrs 20% with value in excess of £10,000 output. Purchase of equipment/machinery Training or general core 3 yrs Y1 (0-12mths) 20% – with value less than £5,000 *F1 running of the Y2 50% – organisation. Y3 80% – * Footnote 1: The annual reduction in value of an asset is expressed as a percentage of the original total cost.
consists of land, real estate, plant or machinery. Purchase or development of land. Sustainability 10 yrs 10% Purchase or development of Real estate. Sustainability 10 yrs 10% Purchase or development of land. Tourism, job creation, provision of childcare / social facilities. 5 yrs 20% Purchase or development of Real estate. Tourism, job creation, provision of childcare / social facilities. 5 yrs 20% Purchase of equipment/machinery with value in excess of £10,000 Increased productivity / output. 5 yrs 20% Purchase of equipment/machinery with value less than £5,000 *F1 Training or general core running of the organisation. 3 yrs Y1 (0-12mths) – 20% Y2 – 50% Y3 – 80% * Footnote 1: The annual reduction in value of an asset is expressed as a percentage of the original total cost.