Super-Deduction for capital expenditure
![Super Deductions for capital expenditure Factsheet 1](https://www.monahans.co.uk/imager/publicationcovers/54211/Super-Deductions-for-capital-expenditure_Factsheet-1_5472332afa344033d2bf9e7b6b9d883e.jpg)
In his 2021 Budget, the Chancellor announced a new ‘super-deduction’ for investment in new plant, machinery and equipment (PME). Essentially, this is an enhanced form of capital allowances.
Download our fact sheet for further information including examples and exclusions.
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