Annual Investment Allowance (AIA)

This annual 100% allowance on the first £100,000 of investment in plant and machinery (excluding cars) is available to all businesses of any size.

AIA replaces the current 40-50% first year allowances available to small and medium size businesses, which were withdrawn on 1 April 2008.

Businesses can use as much of the AIA as necessary and can allocate this allowance in the order most beneficial to them. It operates alongside other allowances such as Plant & Machinery, Enhanced Allowances etc.

Depending on your expenditure, we can advise on the most beneficial allocation of your allowances.