OT26110 - Capital Allowances: Ring Fence Expenditure Supplement: Relevant percentage for calculating the Supplement

CTA10\S310

The RFES is calculated as a percentage of the qualifying E&A (pre-commencement) expenditure or (post-commencement) losses at the relevant time. The rate is 6% a year. The rate is proportionally reduced if the accounting period to which the claim relates is less than a year.