Evaluation of the Annual Investment Allowance
HM Revenue and Customs commissioned IFF to conduct mixed methods analysis (including econometric analysis) of the Annual Investment Allowance tax relief in 2022
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The Annual Investment Allowance (AIA) is a relief that can be claimed by businesses on the cost of plant and machinery. In 2022, a business could claim up to 100% of an investment up to a value of £1 million to help reduce the potential tax liability for that business.바카라 사이트¯Â
This research aimed to:바카라 사이트¯바카라 사이트¯Â
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gather evidence on the efficacy of the AIA바카라 사이트¯Â
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the extent to which it meets its original objectives바카라 사이트¯바카라 사이트¯Â
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its impact on business investment (direct and indirect)바카라 사이트¯Â
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how appropriate AIA was as a support measure바카라 사이트¯Â
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proportionality of the tax relief바카라 사이트¯Â
IFF conducted 1,350 Computer Assisted Telephone Interviews, and 50 in-depth interviews with claimant businesses and non-claimant businesses, as well as an econometric analysis of business data.Â