Policy paper

Temporary increase in annual investment allowance for plant and machinery

This tax information and impact note is about the temporary increase in the annual investment allowance (AIA).

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Temporary increase in annual investment allowance for plant and machinery

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Details

This measure will temporarily increase the limit of the annual investment allowance from £200,000 to £1,000,000 for expenditure on plant and machinery incurred during the period from 1 January to 31 December 2021.

Published 3 March 2021