{
 "id": "annual_investment_allowance",
 "name": "Annual Investment Allowance",
 "category": "business",
 "value": "\u00a31,000,000",
 "unit": "per year",
 "valid_from": "2019-01-01",
 "valid_to": null,
 "source_url": "https://www.gov.uk/capital-allowances/annual-investment-allowance",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "Made permanent at \u00a31m (Autumn Statement 2022). Plant and machinery, not cars.",
 "history": [
  "\u00a3200,000 from 2016-01-01",
  "\u00a3500,000 from 2014-04-06"
 ]
}