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Capital allowances is the practice of allowing tax payers to get tax relief on capital expenditure by allowing it to be deducted against their annual taxable
Capital_allowance
Irish corporate tax avoidance tool
had replacement BEPS tools in Ireland, the Single Malt (2014), and Capital Allowances for Intangible Assets (CAIA) (2009): Single malt is almost identical
Double_Irish_arrangement
Tax rule for Canadian businesses
Capital Cost Allowance (CCA) is the means by which Canadian businesses may claim depreciation expense for calculating taxable income under the Income Tax
Capital_Cost_Allowance
Decrease in asset values, or the allocation of cost thereof
Revenue Claiming capital cost allowance (CCA). UK Business Link (a government site) Capital allowances: the basics. UK HMRC Capital Allowances Manual and Help
Depreciation
Accounting term for depreciation of fixed assets
invest. The Capital Consumption Allowance (CCA) is the portion of the gross domestic product (GDP) which is due to depreciation. The Capital Consumption
Consumption_of_fixed_capital
Tax credit
Development Capital Allowances, also known as RDAs, are a tax relief for businesses in the United Kingdom. They provide a 100 per cent first year capital allowance
Research and Development Capital Allowances
Research_and_Development_Capital_Allowances
Act of the Parliament of the United Kingdom
Act 2009. Capital allowances fall under several categories: initial allowance (IA); annual investment allowance (AIA) first-year allowance (FYA); writing
Capital_Allowances_Act_2001
Allegation that Ireland facilitates tax base erosion and profit shifting
Acceptance of Irish capital allowance charges in the GILTI calculation. Ireland's most powerful BEPS tool is the capital allowances for intangible assets
Ireland_as_a_tax_haven
Act of the Parliament of the United Kingdom
The Capital Allowances Act 1968 (c. 3) was an act of the Parliament of the United Kingdom that consolidated enactments relating to capital allowances for
Capital_Allowances_Act_1968
Act of the Parliament of the United Kingdom
The Capital Allowances Act 1990 (c. 1) was an act of the Parliament of the United Kingdom that consolidated enactments relating to capital allowances in
Capital_Allowances_Act_1990
Difference between a firm's assets and liabilities used to fund day-to-day operations
offset by increased revenue and hence Return on Capital (or vice versa); see discounts and allowances. Short-term financing. Identify the appropriate
Working_capital
Tax based on taxable income
include all manner of costs for the benefit of the activity. An allowance (as a capital allowance or depreciation deduction) is nearly always allowed for recovery
Income_tax
Low "effective" tax rates for foreign corporations
Netherlands); or Capital allowance BEPS tools that allow IP assets to be written off against taxes in the jurisdiction (i.e. Apple's 2015 capital allowances for intangibles
Corporate_haven
Facebook, the Single Malt as used by Microsoft and Allergan, and Capital Allowances for Intangible Assets as used by Accenture, and by Apple post Q1 2015)
Corporation tax in the Republic of Ireland
Corporation_tax_in_the_Republic_of_Ireland
Accelerated Capital Allowance (ACA) run by Sustainable Energy Ireland (SEI) lets a company cut its taxable income by 100% of the capital cost of eligible
Premium_efficiency
Threshold for individual income tax in the UK
In the UK tax system, personal allowance, typically £12,570 in tax year 2025-26, is the threshold above which income tax is levied on an individual's
Personal_allowance
2012 OECD project to combat BEPS
under Irish GAAP that would be eligible for relief under [the Irish] capital allowances [for intangible assets scheme]." "This puts the attractive 2.5% Irish
Base erosion and profit shifting (OECD project)
Base_erosion_and_profit_shifting_(OECD_project)
Tax Loophole
The oil depletion allowance in American (US) tax law is a tax break claimable by anyone with an economic interest in a mineral deposit or standing timber
Oil_depletion_allowance
Term used to describe a distortion of Ireland's GDP by Apple Inc restructuring
Ireland's prohibited BEPS tool, the Double Irish, with the more powerful Capital Allowances for Intangible Assets (CAIA) tool. Apple used the CAIA tool to restructure
Leprechaun_economics
Already-produced durable goods that are used in production of goods or services
intermediate goods. (The significant exception to this is depreciation allowance, which like intermediate goods, is treated as a business expense.) The
Capital_(economics)
final balancing adjustment against income, the building allowance instead gets that as capital gain (or loss) through it lowering the cost base. As an
Capital gains tax in Australia
Capital_gains_tax_in_Australia
Financial centre in Dublin, Ireland
and laid the foundations for the Double Irish, Single Malt and the Capital Allowances for Intangible Assets BEPS tools. In addition, the Dublin Docklands
International Financial Services Centre, Dublin
International_Financial_Services_Centre,_Dublin
building allowance. Industrial building allowance is more beneficial to the taxpayer because at the year of purchase, 20% of "initial allowance" on the
Profits_tax
Metric to measure the Irish economy by excluding globalisation effects
recommended extending Irish capital allowances to intangible assets and intellectual property in particular; the "capital allowances for intangible assets"
Modified gross national income
Modified_gross_national_income
UK tax on the gains on capital assets by British individuals
ISBN 0841950326. "Capital Gains Tax rates & allowances". RossMartin.co.uk. 20 December 2021. Retrieved 28 June 2022. Deloitte, Annual exempt amount for capital gains
Capital gains tax in the United Kingdom
Capital_gains_tax_in_the_United_Kingdom
Emissions, effects, and responses of the United Kingdom related to climate change
to invest in low-carbon technology by offering a "100% first-year capital allowances on their spending on qualifying plant and machinery". Only new equipment
Climate change in the United Kingdom
Climate_change_in_the_United_Kingdom
capital assets is not tax-deductible, although tax depreciation, known as "capital allowances" is available instead for expenditure on some capital assets
Schedular_system_of_taxation
Tax on investment profits
taxpayers have a personal allowance of £3,000 in capital gains before they have to pay any tax – and couples can pool their allowance. Companies are subject
Capital_gains_tax
Tax dispute involving Apple, Ireland, and the EU
Q1 2015, Apple restructured into a new Irish BEPS tool called the Capital Allowances for Intangible Assets (CAIA) tool, also called the Green Jersey. Apple's
Apple–EU_tax_dispute
Managing partner of PwC, Dublin
the Single Malt scheme (used by Microsoft and Allergan), and the Capital Allowances for Intangible Assets ("CAIA") scheme, (used by Apple in its Q1 2015
Feargal_O'Rourke
loosened to attract foreign capital to re-balance Ireland's debt. Schemes that were low-tax became almost zero-tax ("capital allowances for intangible assets"
Economy of the Republic of Ireland
Economy_of_the_Republic_of_Ireland
British social security benefit
Jobseeker's Allowance (JSA) was an unemployment benefit paid by the Government of the United Kingdom to people who are unemployed and actively seeking
Jobseeker's_Allowance
Dutch withholding tax avoidance tool
Irish BEPS tools such as the Double Irish, the Single Malt and the Capital Allowances for Intangible Assets ("CAIA") tools. In 2010, Ireland changed its
Dutch_Sandwich
Multinational tax avoidance tools
the haven. Some of the tools are OECD-compliant (e.g. patent boxes, Capital Allowances for Intangible Assets (CAIA) or "Green Jersey"), others became OECD-proscribed
Base erosion and profit shifting
Base_erosion_and_profit_shifting
Profit from a sale of a capital asset
individual's allowance are eligible to be taxed, and no tax is payable for individuals who accrue gains which are under their Capital Gains Tax allowance. In order
Capital_gain
Ownership of creative expressions and processes
royalty payment BEPS schemes (double Irish), and/or capital allowance BEPS schemes (capital allowances for intangibles). In contrast, the OECD has spent
Intellectual_property
Act of Parliament in New Zealand
sector contingency and divert the funding to the 2025 budget's allowance and capital allowance, deeming it too costly. The Government instead adopted a new
Equal_Pay_Amendment_Act_2025
Amount that one may deduce from taxable revenue
dollar amount of cost recovery in particular years, often called "capital allowances". This may be determined by reference to the type of asset or business
Tax_deduction
Stamp Duty Land Tax relief in England until March 2026. Enhanced capital allowances until 30 September 2026. Employment tax incentives and National Insurance
Freeports in the United Kingdom
Freeports_in_the_United_Kingdom
Airport in the British Overseas Territory of Saint Helena
road, were assumed to be by road tanker for 20 years, after which a capital allowance was made for enlargement of the bulk fuel storage and the installation
Saint_Helena_Airport
American economist (born 1962)
"boom" in the onshoring of U.S. intellectual property, via the Irish Capital Allowances for Intangible Assets BEPS tool which is enhanced by Hassett's TCJA
Kevin_Hassett
Type of accounting
of salary allowance. Compensation for capital is provided in the form of interest allowance. Amount of compensation is added to the capital account of
Partnership_accounting
in other areas For high labour-intensive industries, an automation capital allowance of 200 per cent will be provided on the first RM4 million expenditure
2015_Malaysian_federal_budget
Debt which is unlikely to be repaid and which the creditor is unwilling to collect
ledger due to non-collection of debts. This can also be referred to as an allowance for bad debts. Once a doubtful debt becomes uncollectible, the amount
Bad_debt
UK housing rental legislation
Government Finance Act 1992 Housing Act 1996 Government of Wales Act 1998 Capital Allowances Act 2001 Criminal Justice and Police Act 2001 Homelessness Act 2002
Renters'_Rights_Act_2025
Annual cost of an asset over its lifespan
undertaken in Canada for investment appraisal of assets subject to its capital cost allowance regime for computing depreciation for income tax purposes. It is
Equivalent_annual_cost
Corporate relocation to a lower tax location
Apple restructured its tax operations in 2015 using the State's capital allowance for intangible assets (CAIA), helping trigger the so-called Leprechaun
Tax_inversion
US federal incentives program for consumer fuel efficiency boosts
The Car Allowance Rebate System (CARS), colloquially known as "cash for clunkers", was a $3 billion U.S. federal scrappage program intended to provide
Car_Allowance_Rebate_System
Location with high concentration of commerce activity
tax tools, for example the double Irish, the single malt, and the capital allowances for intangible assets ("CAIA") tools, have led the economist Gabriel
Financial_centre
UK Government tax exemption initiative
safety equipment, reclaim the VAT (if applicable), make use of the capital allowances and loan it to an employee for qualifying journeys to work. This arrangement
Cycle_to_Work_scheme
Tax services and consulting firm
2022. "Ryan Acquires United Kingdom's Leading Commercial R&D and Capital Allowances Tax Reclaim Firm, Catax". Yahoo!. Yahoo!. BusinessWire. March 8, 2022
Ryan_LLC
period, usually from 5 to 10 years. The normal rate of allowance is 60 per cent on the qualifying capital expenditure. ITA can be offset against 70 per cent
Tax_incentives_in_Malaysia
Tax on monopoly profits
varying from 10% to 30%. Additionally, under certain conditions, a 5% capital allowance was permissible.[citation needed] In November 2022, the Dutch government
Excess_profits_tax
Fixed, one-time expenses in economics
Capital expenditure (capex) Capital recovery factor Capital Cost Allowance (CCA) Cost of capital Cost overrun Illinois Institute of Technology CCP Exam
Capital_cost
UK tax on UK-resident companies and companies with permanent establishments in the UK
possible abolition of the Schedular system, and also whether the capital allowances (tax depreciation) system should be abolished. It also made proposals
United Kingdom corporation tax
United_Kingdom_corporation_tax
US accounting standard
ensure that an institution has a sufficient amount of capital in the allowance reserve. The allowance is also significant to bank management and directors
Allowance for Loan and Lease Losses
Allowance_for_Loan_and_Lease_Losses
range of allowances apply for children, single parents, mortgage relief etc. (Below) Stamp Duty is only payable on real estate and capital transactions
Taxation_in_Gibraltar
Kenyan government body
Christine Kahindi Salesa Abudo Here are some allowances that TSC may provide to teachers: House Allowance: This allowance is provided to teachers to assist with
Teachers_Service_Commission
Former British white goods manufacturer now part of Glen Dimplex
Some of its energy efficient products are registered for an enhanced capital allowance, which can be written off against taxable profit, as found on The
LEC_Refrigeration
2017 documents leak related to offshore investment
indicate that Apple took advantage of a tax incentive known as a capital allowance, which gives Irish companies generous tax breaks for buying intangible
Paradise_Papers
UK collective investment scheme
Brown, along with a doubling of the annual allowance to £200,000 per individual per tax year, while capital gains tax deferral was withdrawn. These changes
Venture_capital_trust
Topics referred to by the same term
Advisors, a financial-services company Annual investment allowance, a type of capital allowance in accounting Application Integration Architecture, an integration
Aia_(disambiguation)
UK tax incentive
(also known as Above the Line R&D Tax Relief) Research & Development Capital Allowances Patent Box Creative Sector Tax Reliefs including Video Games Tax Relief
Research and Development Tax Credit
Research_and_Development_Tax_Credit
American banker (born 1961)
for its senior executives. The bank planned to award Winters a pension allowance of £474,000 — the highest of any chief executive of a large UK-listed
Bill_Winters
Type of law proposal in the Parliament of the United Kingdom
Statutory Water Companies Act 1991 (c. 58) Land Drainage Act 1991 (c. 59) Capital Allowances Act 1990 (c. 1) Town and Country Planning Act 1990 (c. 8) Planning
Consolidation_(law)
Area by the Thames in London, England
taxes and had other incentives, including simplified planning and capital allowances. This made investing in the Docklands a significantly more attractive
London_Docklands
International consultancy headquartered in Paris, France
London, Manchester and Glasgow, specialising in R&D tax credits, capital allowances, energy tax exemptions and patent box. In 2018, Leyton began sponsoring
Leyton_(company)
family". The Guardian. London. Retrieved 9 January 2011. "CA37600 – Capital Allowances Manual – HMRC internal manual – GOV.UK". "1981: Queen shot at by youth"
1981_in_the_United_Kingdom
Capital of the Philippines
Manila, officially the City of Manila, is the capital and second-most populous city of the Philippines after Quezon City. According to the 2024 census
Manila
Nigerian politician (born 1960)
inaugural address, he declared that he and his deputy were cutting their allowances by half pending an improvement in the state's fiscal situation. On 6 August
Nasir_El-Rufai
€6,700 personal allowance. Anyone above 75 receives the highest personal allowance at €8,100. There is an elderly relative allowance which lowers the
Taxation_in_Spain
Research & Development Tax Credit Patent Box Research and Development Capital Allowances Research and Development Expenditure Credit Creative Sector Tax Reliefs
Technology_Tax_Relief
Macroeconomic indicator
depreciation accounted for is often referred to as "capital consumption allowance" and represents the amount of capital that would be needed to replace those depreciated
Net_domestic_product
for His Majesty's Revenue and Customs [2026] UKSC 12 15 April 2026 Capital Allowances Act 2001 In the matter of X and Y (Children: Adoption Order: Setting
List of judgments of the Supreme Court of the United Kingdom delivered in 2026
List_of_judgments_of_the_Supreme_Court_of_the_United_Kingdom_delivered_in_2026
German chauffeur company based in Berlin
Retrieved 17 September 2019. "Blacklane Begins Middle East Expansion with Two Capital Cities". Global Traveler. 1 May 2019. Retrieved 17 September 2019. "German
Blacklane
Former county of England
and was designed in two tiers. Four of the sites offer enhanced capital allowances, aimed at large manufacturers. These sites are Green Port Hull, Queen
Humberside
Airline of the United Kingdom (1979–1991)
only reasons for exclusively using brand-new equipment – generous capital allowances for new equipment reduced tax liability, thereby increasing the enterprise
Air_Europe
NZ$855 million to the Provincial Growth Fund from the multi-year capital allowance. The Opposition Leader Simon Bridges criticized the Wellbeing Budget
2019_New_Zealand_budget
Principal payments to shareholders
distributions equal to the sum of their income and the depreciation (capital cost allowance) allowed for in the calculation of that income. The business has
Return_of_capital
UK concept of greater salaries for London-based staff
allowance paid to certain civil servants, teachers, airline employees, PhD students, police and security officers in and around London, the capital of
London_weighting
an allowance of £600,000 against inheritance tax, whilst a single person's allowance remains at £300,000. The mechanism for this enhanced allowance is
Inheritance tax in the United Kingdom
Inheritance_tax_in_the_United_Kingdom
Act of the Parliament of the United Kingdom
Electricity (Financial Provisions) (Scotland) Act 1988 Amended by Capital Allowances Act 1990 Planning (Consequential Provisions) Act 1990 Water Consolidation
Electricity_Act_1989
medium-sized businesses cut by 2% to 21% (backdated to April 1997) Capital allowance on plant and machinery doubled for one year for small and medium-sized
1997_United_Kingdom_budget
Claims for payment held by a business
allowance account from the accounts receivable account. The first method is the allowance method, which establishes a contra-asset account, allowance
Accounts_receivable
rate of 46.5%. A tax allowance is given through a family allowance (Hungarian: családi adókedvezmény), which is equal to the allowance multiplied by the
Taxation_in_Hungary
The major world religions have taken varied positions on the morality of capital punishment and, as such, they have historically impacted the way in which
Religion and capital punishment
Religion_and_capital_punishment
Government grants, tax breaks, or other special favorable treatment for corporations
but careful scrutiny of 'corporate welfare' shows that it includes capital allowances designed to persuade companies to invest, regional aid to boost growth
Corporate_welfare
Type of company operating revenue
input vat - output vat sales of portfolio items and capital gains taxes Sales Returns and Allowances and Sales Discounts are contra-revenue accounts. In
Sales_(accounting)
Special low corporate tax regime on intangible assets
Expenditure Credit Above the Line R&D Tax Relief Research and Development Capital Allowances Creative Sector Tax Reliefs including Video Games Tax Relief, Animation
Patent_box
Act of the Parliament of the United Kingdom
of free depreciation on new plant and machinery worth up to 100% capital allowance and the revival of regional state investment grants in regions with
Industry_Act_1972
Capital and largest city of Peru
Lima is the capital and largest city of Peru, as well as a primate city. It is located in the valleys of the Chillón, Rímac and Lurín Rivers, in the desert
Lima
British government initiative
Energy portal CRC Energy Efficiency Scheme Climate Change Agreement Capital allowance Energy policy of the United Kingdom Energy use and conservation in
The_Green_Deal
Expences of the Disembodied Militia in Great Britain and Ireland; to grant Allowances in certain Cases to Subaltern Officers, Adjutants, Paymasters, Quartermasters
List of acts of the Parliament of the United Kingdom from 1846
List_of_acts_of_the_Parliament_of_the_United_Kingdom_from_1846
Law that extends the government's control of services
government more power to take decisions regarding the tenure, salaries, allowances, powers, and duties of officers. CM will chair the meetings of NCCSA and
Government of National Capital Territory of Delhi (Amendment) Act, 2023
Government_of_National_Capital_Territory_of_Delhi_(Amendment)_Act,_2023
was limited to an annual allowance of £2,400, but later increased to two types of PEP: the "general PEP" with an annual allowance of £6,000 and the "single
Personal_Equity_Plan
British government financial initiative
The Enterprise Allowance Scheme was an initiative set up by Margaret Thatcher's Conservative UK government which gave a guaranteed income of £40 per week
Enterprise_Allowance_Scheme
Accounting financial summary
Held for sale Accounts Receivable (Debtors) due within one year Less : Allowances for Doubtful debts Cash and Cash Equivalents TOTAL ASSETS (this will match/balance
Balance_sheet
Chinese asset management company
of ZZ Capital International. Cho would be paid a basic salary of US$1.8 million per year along with other benefits including a housing allowance of HK$130
Zhongzhi_Capital
Research & Development Expenditure Credit Research & Development Capital Allowances Patent Box Film Tax Relief The Enterprise Investment Scheme (EIS)
Creative_Sector_Tax_Relief
Market-based approach used to control pollution
"offset-mechanism" taken up in Clean Air Act in 1977. A company could get allowance from the Act on a greater amount of emission when it paid another company
Emissions_trading
CAPITAL ALLOWANCE
CAPITAL ALLOWANCE
Girl/Female
Indian
Capital of Nagaland
Girl/Female
Hindu, Indian
Capital of Videha
Girl/Female
Gujarati, Hindu, Indian
Consciousness
Girl/Female
Danish, German, Latin
Giving
Female
English
Pet form of English Cara, CARITA means "beloved" or "friend."
Boy/Male
Hindu, Indian, Telugu
Consciousness; New Year
Female
English
Anglicized form of Hebrew Abiytal, ABITAL means "my father is dew." In the bible, this is the name of one of David's wives.Â
Male
Chinese
the capital.
Boy/Male
Muslim
Seaport, District capital
Boy/Male
Hindu
Capital, Lord krishnas kingdom
Boy/Male
Arabic, Muslim
Seaport; District Capital
Girl/Female
Tamil
Champabati | சஂபாபதீ
The capital
Champabati | சஂபாபதீ
Boy/Male
Tamil
Dwaraka | தà¯à®µà®¾à®°à®•à®¾
Capital, Lord krishnas kingdom
Dwaraka | தà¯à®µà®¾à®°à®•à®¾
Girl/Female
Hindu, Indian, Japanese, Persian
Japan's Capital
Boy/Male
Hindu, Indian, Malayalam, Marathi
Lord Bahubali's Capital
Girl/Female
Latin
A name referring to the Minerva.
Girl/Female
Assamese, Bengali, Hindu, Indian, Kannada, Marathi, Sanskrit, Telugu
The Capital
Girl/Female
Hindu, Indian, Traditional
Angaraj's Karna's Capital
Female
English
Variant spelling of English Abital, AVITAL means "my father is dew." In the bible, this is the name of one of David's wives.Â
Girl/Female
Indian, Sanskrit
Sharp of Memory
CAPITAL ALLOWANCE
CAPITAL ALLOWANCE
Girl/Female
Indian, Sikh
Brave; Light of God
Girl/Female
German
Mistress of all.
Girl/Female
Hindu
Boy/Male
Indian, Sanskrit
Offering to the Gods
Boy/Male
Australian, French, Greek, Shakespearean
Brother of Agamemnon
Girl/Female
Afghan, Arabic, Kurdish, Parsi
Garden
Girl/Female
Australian, Christian, Finnish, Greek, Swedish
Very Holy One; Chaste; Utterly Pure
Girl/Female
Assamese, Buddhist, Gujarati, Hindu, Indian, Kannada, Marathi, Mythological, Sindhi, Tamil, Telugu
Mother of Lord Buddha
Boy/Male
Muslim
Good deeds, Kind acts
Girl/Female
Teutonic American Spanish German Scottish
Devoted to God.
CAPITAL ALLOWANCE
CAPITAL ALLOWANCE
CAPITAL ALLOWANCE
CAPITAL ALLOWANCE
CAPITAL ALLOWANCE
a.
Relating to capital letters.
v. t.
To print in capital letters, or with an initial capital.
a.
An imaginary line dividing a bastion, ravelin, or other work, into two equal parts.
a.
Of or pertaining to the cubit or ulna; as, the cubital nerve; the cubital artery; the cubital muscle.
n.
A capital [Obs.] See Chapital.
n.
The seat of government; the chief city or town in a country; a metropolis.
a.
Anything which can be used to increase one's power or influence.
n.
Of first rate quality; excellent; as, a capital speech or song.
a.
See Capital letter, under Capital, a.
a.
That portion of the produce of industry, which may be directly employed either to support human beings or to assist in production.
adv.
In a capital manner; excellently.
v. t.
To convert into capital, or to use as capital.
a.
A chapter, or section, of a book.
adv.
In a way involving the forfeiture of the head or life; as, to punish capitally.
n.
A spiral scroll which forms the chief feature of the Ionic capital, and which, on a much smaller scale, is a feature in the Corinthian and Composite capitals. See Illust. of Capital, also Helix, and Stale.
n.
Having reference to, or involving, the forfeiture of the head or life; affecting life; punishable with death; as, capital trials; capital punishment.
v.
Of or pertaining to a husband; as, marital rights, duties, authority.
n.
The capital city of England.
n.
Money, property, or stock employed in trade, manufactures, etc.; the sum invested or lent, as distinguished from the income or interest. See Capital stock, under Capital, a.
n.
Chief, in a political sense, as being the seat of the general government of a state or nation; as, Washington and Paris are capital cities.