Corporation Tax: Tax Allowances

Summary

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing the writing-down allowance main rate in corporation tax on businesses in East Grinstead and Uckfield Constituency.

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Timeline

1. 27 November 2025

   Written question

   To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing the writing-down allowance main rate in corporation tax on businesses in East Grinstead and Uckfield Constituency.

   Source: Commons

2. 4 December 2025

   Answer

   Since the introduction of full expensing, most businesses now claim first-year allowances, such as full expensing and the Annual Investment Allowance (AIA), to claim relief on their investments, with 99% of businesses investing under the AIA’s £1 million ...

   Source: Written answer

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• · Treasury · Answering body

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