Skip to main content

Written question asked by Bill Wiggin (Conservative) on Tuesday, 12 March 2024, in the House of Commons. It was due for an answer on Thursday, 14 March 2024. It was answered by Nigel Huddleston (Conservative) on Tuesday, 19 March 2024 on behalf of the Treasury.


Farmers: Investment

Question

To ask the Chancellor of the Exchequer, if he will make it his policy to enable full expensing for capital expenditure by farmers.

Answer

At Autumn Statement 2023, the Chancellor announced that full expensing will be made permanent, allowing companies to claim 100% capital allowances on qualifying main rate plant and machinery investments. Full expensing is available to all incorporated companies, including farmers.

There are other generous capital allowances that are available to unincorporated businesses, including the Annual Investment Allowance. In Autumn 2022 it was permanently set at its highest ever level of £1 million a year.

The Annual Investment Allowance allows businesses to claim 100% capital allowances on qualifying main or special rate assets up to a total of £1 million per year.


Secondary information

Type
Written question
Reference
18073
Session
2023-24
Transferred
Yes
Subjects
Investment Farmers
Link
View this Written question on www.parliament.uk