Finance Act Capital Allowances
UK Full Expensing vs AIA Calculator
Calculate your Corporation Tax deductions under the £1,000,000 AIA limit and uncapped Full Expensing rules.
Equipment Investment Details
Capital Allowance Estimator
Enter your plant and machinery spending to compare AIA £1,000,000 tax relief against Full Expensing.
Frequently Asked Questions (FAQ)
AIA allows a 100% tax deduction on plant and machinery up to £1,000,000 per year for all businesses. Full Expensing provides an uncapped 100% first-year tax deduction for brand new main-rate equipment, but is restricted exclusively to limited companies.
Full Expensing allows limited companies paying the 25% main Corporation Tax rate to reduce their tax bill by £250 for every £1,000 invested in qualifying new plant and machinery.