2.25 Capital allowances: Enterprise Zones - Enterprise Zones in six assisted areas will qualify for enhanced capital allowances. In these areas, 100 per cent allowances will be available for plant and machinery investment incurred between April 2012 and March 2017. Discussions continue with the devolved administrations regarding enhanced capital allowances in their Enterprise Zones. (17)
2.26 Small business rate relief holiday - The Government will extend the small business rate relief holiday for a further six months from 1 October 2012. (12)
2.27 Business rate deferral scheme 2012-13 - The Government will give businesses the opportunity to defer 60 per cent of the increase in their 2012-13 business rate bills as a result of the Retail Prices Index uprating, to be repaid equally across the following two years. (13)
2.28 Bank Levy rate - The full rate of the Bank Levy will be set at 0.088 per cent from 1 January 2012. (9)
2.29 North Sea oil and gas: Ring Fence Expenditure Supplement - As announced on 5 July 2011, the Government will increase the annual rate of Ring Fence Expenditure Supplement from six per cent to ten per cent. This will be effective for accounting periods on or after 1 January 2012. (3)