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.
Published 3 March 2021