Capital allowances were also given at 4% straight-line for expenditure on industrial and agricultural buildings. However, these allowances are being phased out by April 2011 by reducing the rate of WDA by one-quarter each year, so that broadly the rate will reduce to 3% from April 2008, 2% from April 2009, 1% from April 2010 and nothing from April 2011. Industrial buildings are those in use for various purposes including manufacturing, processing and some storage etc. They are also available for qualifying hotels (those with at least 10 letting bedrooms and meeting other conditions) and commercial buildings in specially designated areas of need, called "enterprise zones" (which qualify for a 100% initial allowance, but will also be withdrawn from April 2011).