Policy paper

Enterprise Zones: enhanced capital allowances

This Tax Information and Impact Note explains the 100% first-year allowances for companies investing in new plant or machinery will be extended for a further 3 years to 31 March 2020.



Enterprise Zones are designed to encourage economic growth and investment. First-year allowances of 100% are intended to contribute to this objective by promoting investment by capital intensive companies in a limited number of designated assisted areas within Enterprise Zones.

Published 19 March 2014