Horticulture: Environment Protection
Commons · Question 94370 · Tabled 25 Nov 2025 · Treasury · Official record
Answered 1 Dec 2025
Question
Asked by Sarah Dyke
To ask the Chancellor of the Exchequer, whether her Department will review the Annual Investment Allowance threshold and take steps to improve the eligibility and uptake of capital allowances among horticultural businesses who are investing in the transit
Answer
Answered by Dan Tomlinson, 1 Dec 2025
The Annual Investment Allowance allows both incorporated and unincorporated businesses to deduct the entire cost of investment in both main and special rate assets in one go, up to £1 million per year, which covers the investment of 99% of businesses. In ...