The Annual Investment Allowance (AIA) was set up by the government to allow a business to claim tax relief for capital purchases on commercial vehicles, plant and machinery.
The allowance of £50,000 was increased to £100,000 on purchases of commercial assets, but this allowance is changing.
If you are considering purchasing a vehicle, this timing should be taken into consideration.
For example if you need to acquire a vehicle to comply with London's new LEZ requirements. The full AIA details are available from HMRC. Click here to find out more.