Policy paper
Annual Investment Allowance: permanent increase to 拢200,000
This tax information and impact note applies to businesses investing more than 拢25,000 in plant and machinery from January 2016.
Documents
Details
This measure increases the permanent level of the annual investment allowance from 拢25,000 to 拢200,000 for all qualifying investment in plant and machinery made on or after 1聽January 2016. Where a business has a chargeable period that spans that date, transitional rules apply.
Updates to this page
Published 8 July 2015