Cct now to secure capital equipment
Acting now will allow for lead times of several months on large andamp; complex investments such as air conditioning systems, which could include R22 replacement, before the valuable AIA tax break is ‘slashed’ next year.
ñUse it or lose itî is the message.
Space Air customers are encouraged to use this information when negotiating/closing prospective orders.
AIA tax break can also be factored-in to lease hire/lease purchase finance arrangements (with which Space Air can also help).
ñPlant andamp; Machineryî can include:
The government is hoping that SMEs will take advantage of the current AIA Enhanced Capital Allowance to increase or bring forward their capital expenditure plans.
The Annual Investment Allowance currently means that businesses can claim 100% of their investment in certain plant andamp; machinery, up to a capped limit of andpound;500,000, in the 1st year of that investment.
From January 2016 this allowance is being reduced to just andpound;25,000.
Link for information about the AIA via HMRC website
Note: Air Conditioning equipment does NOT have to be on the Energy Technologies List (ETL) to qualify for AIA but claims cannot include both the AIA and the ETL on the same equipment.
For more information call us on 0333 0069 755, email [email protected], visit the Space Air website via the link below.
Space Airconditioning plc,
Willway Court, 1 Opus Park,
Moorfield Road,
Guildford,
Surrey,
GU1 1SZ
Phone: 0333 0069 755
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