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The allowance entitles small businesses to claim 100% first year allowances on investments in information and communication technology (ICT) until 31st March 2004 against income of the year in which you bought it.

Given the rate at which IT kit are superseded by the latest and greatest model, some people might well cry 'about time too' in response to the news that you can now write off the full costs against tax in the first year.

Of course, this doesn't mean you get the kit 100 percent free - in simple terms, you get a discount that depends on the highest rate of tax you pay. If you pay tax at 40 percent, then the revenue would 'contribute' £400 to the cost of a £1,000 computer.

There are three classes of assets that will qualify as information and communications technology:

The good news is that all computers, all computer peripherals and all software for business use are clearly eligible. And the good news continues on upgrades too. All parts of computers will qualify for the new 100 percent first year allowances. This means that spending on news motherboards, faster chips or memory add-ons can qualify.

And now is a great time to get your network sorted out - cabling, network cards, modems and other equipments needed to connect computers or to a data network such as the Internet are all eligible costs. As are dedicated electrical systems for computers', which could include an uninterruptible power supply (UPS), and quite probably a back-up generator.

New-generation mobile phones and other devices such as palmtops and hand-held computers that can transmit and receive information to and from data networks are also eligible. Your bog-standard mobile phone won't qualify - it has to comply with the Wireless Application Protocol (WAP) standard or be a 3G (third generation) mobile to attract the 100 percent relief. Our advice on the mobile phone front would be to hold fire until June or July and see what new kit is available then, rather than rushing out to get connected.

To find out more about 100% first year capital allowance for small businesses, visit http://www.inlandrevenue.gov.uk/e-commerce/sme4.htm

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Last modified: Saturday, 03 April 2004 . Best viewed with IE v5.5 800x600.