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United Kingdom · Question · Written question

UIN 94370

Horticulture: Environment Protection

answeredUnited Kingdom· UK Parliament· EN

Introduced

25 November 2025

Last action

1 December 2025 · Answer

Status

Answered

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Subjects

Environment

Source updated

1 December 2025

Environment

Summary

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

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Timeline

  1. 25 November 2025

    Written question

    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

    Source: Commons

  2. 1 December 2025

    Answer

    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 ...

    Source: Written answer

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