Fiscal Incentives Guide

Incentives at a glance

The Cash Value of Incentives Compared: Please select from the information below to give an estimate of the cash value of each type of incentive over a given timeframe. The result assumes £100,000 of qualifying expenditure and a discount rate of 4%.

  • General Plant & Machinery
  • Integral Fixtures
  • Enhanced Capital Allowances
  • Annual Investment Allowance
  • Business Premises Renovation
  • Research & Development Allowance
  • Long Life Assets
  • Land Remediation Relief - Capital *
  • Land Remediation Relief - Trading
  • Derelict Land Relief - Capital *
  • Derelict Land Relief - Trading

* A land sale after year 10 is assumed for capital investment projects.