Policy paper

Annual Investment Allowance: permanent increase to £200,000

This tax information and impact note applies to businesses investing more than £25,000 in plant and machinery from January 2016.



This measure increases the permanent level of the annual investment allowance from £25,000 to £200,000 for all qualifying investment in plant and machinery made on or after 1 January 2016. Where a business has a chargeable period that spans that date, transitional rules apply.

Published 8 July 2015