From April next year the government will be making changes to the Annual Investment Allowance scheme, at present under this scheme businesses are allowed to claim full tax relief on most plant and machinery expenditure in the financial year it is incurred in, most types of air conditioning, heating and ventilation systems are included up to £100,000.

These changes to take effect from April next year will mean the reduction in annual entitlement from £100,000 to £25,000.

So this year would be last time, you will be able to reap the maximum benefit of £100,000.

Air Conditioning - Heating - Ventilation