AIA an alternative route to ETL

The Annual Investment Allowance (AIA) can offer Enhanced Capital Allowances (ECA) on the purchase of new air conditioning, that is NOT SUBJECT TO the equipment being included on the Energy Technology List (ETL). AIA gives a tax break on most plant and machinery equipment up to a capped investment of £25,000

What is AIA? AIA (Annual Investment Allowance)  is designed for businesses investing in most plant or machinery, enabling them to claim full tax relief on equipment expenditure up to the value of £25,000 in the tax year it is incurred.

The AIA is in effect an Enhanced Capital Allowance that works in the same way as the Energy Technologies List (ETL) however the equipment is not required to be on the ETL to quality for the AIA.

AIA is available to any individual carrying on a qualifying activity (this includes trades, professions, vocations, ordinary property businesses and individuals having an employment or office), any partnership consisting only of individuals and any company (subject to certain limitations). AIA helpscustomers gain a useful tax break on investment.

To claim for AIA is as simple as ticking the Enhanced Capital Allowance box on a tax return form and including details of the plant or machinery that was invested in.

AIA would be the perfect solution for R-22 replacement projects. For more information on R-22 replacement options please visit our website:

If you would like further information on AIA please visit the HM Treasury website: Alternatively you can contact us on 01483 504 883.

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