Business & employers Checked 2026-08-12

Annual Investment Allowance

£1,000,000
per year · valid 2019-01-01 → until changed

What is the Annual Investment Allowance right now?

The current figure is £1,000,000 (per year), effective from 2019-01-01 to until changed, according to HMRC. Last checked against the official source on 2026-08-12.

Made permanent at £1m (Autumn Statement 2022). Plant and machinery, not cars.

Cite this figure

The Annual Investment Allowance is £1,000,000 (per year), effective from 2019-01-01 (current until changed). Source: HMRC (https://www.gov.uk/capital-allowances/annual-investment-allowance), via UK Rates & Thresholds (rates.trycashpilot.com), checked 2026-08-12.

Official sourceHMRC
Valid from2019-01-01
Valid tountil changed
Last checked2026-08-12
Machine-readableJSON for this figure

History

Previous values
£200,000 from 2016-01-01
£500,000 from 2014-04-06

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This is data, not advice. Figures are republished from official sources with links and dates. Always verify with the linked official source before acting.