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).

Documents

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.

Updates to this page

Published 3 March 2021

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