Policy paper

Potential Reforms to UK’s Capital Allowance Regime – Inviting views

A publication aiming to kickstart a conversation with businesses about how to reform the UK’s capital allowances regime has been published today, 9 May.

This was published under the 2019 to 2022 Johnson Conservative government

Documents

Details

The Spring Statement set out some illustrations of the types of changes government could make to the current capital allowances regime. The government is considering options ahead of Budget later this year, and as part of this is continuing to review the latest evidence, including the impact of the super-deduction and views of businesses.

This publication provides further detail on the types of changes, areas of interest, and how to respond, with responses requested by 1 July 2022

Updates to this page

Published 9 May 2022

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