Annual Investment Allowance (AIA)

Date: 14th July 2015
Author: Mathew Tattum
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Annual Investment Allowance (AIA) to be permanently set at £200,000 for the duration of this Parliament.

The government is further supporting investment by small- and medium-sized firms (SMEs) by increasing the permanent level of the Annual Investment Allowance (AIA) to £200,000 for all qualifying investment in plant and machinery made on or after 1 January 2016.

The government commits to maintaining the AIA at this level for the rest of this Parliament, providing a cash flow benefit to companies who invest.

The government says that 75% of the businesses who benefit are located outside of London and the South East, and the sectors with most companies benefitting will be manufacturing, wholesale and retail, and agriculture.

However, it can also provide up to £40,000 in immediate tax savings for qualifying properties purchased, qualifying property refurbishments or qualifying new build property.

For a free consultation, speak to our specialist Capital Allowances Department, who hold introductory agreements with Conveyancing Solicitors, Chartered Accountants and Chartered Surveyors Nationwide to understand the level of available tax relief held within your commercial property.

Our average Capital Allowances claim is more than £200,000 and we have never had a claim refused by HMRC.


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Mathew George Tattum BA (Hons) PGCE Business Development & Marketing Manager
Manchester Office