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Capital Allowances Hybrid Rate Ready Reckoner

Welcome to the HM Revenue & Customs plant and machinery hybrid rate ready reckoner

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Glossary

Please answer the following questions:

Do you want to calculate the hybrid rate for:*

Do you want to calculate the hybrid rate for:*

the main rate for plant and machinery?
the rate for ‘long-life assets’? (This rate applies to plant and machinery with a useful life of more than 25 years).