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  • Shepherd Partnership

Temporary £1m AIA extended


The temporary increase in Annual Investment Allowance (AIA), which was due to end on 31st December, has now been extended.


The £1m annual investment allowance (AIA) will continue for a further one year and three months, aligning the end of the temporary AIA limit with the end of the super-deduction introduced in the Spring Budget 2021.


Despite the extension, it is still worth planning Plant and Machinery purchases carefully, so if you are considering any significant purchases for your business, please get in touch with us to discuss the best timing and strategy.

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