AIA has been increased to £250,000

In his Autumn Statement the Chancellor announced that the Annual Investment Allowance (AIA) would be increased to £250,000 from January 2013. This is very good news for all businesses looking to invest in air conditioning upgrades.

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 up to £250,000 of the equipment expenditure 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.

Benefits of the AIA

• Helping potential customers gain a useful tax break on their investment

• Making potential customers aware can help to accelerate their decision making process

How do you claim for AIA?

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.

Further Information

If you would like further information please visit the HM Treasury website:


On what might AIA be claimed?

This allowance very important for projects such as R22 air conditioning systems replacement. R22 refrigerant gas will come under a total ban in January 2015.

For more information on R-22 replacement please contact us on 024 7632 0300 or via our website:

Air Conditioning - Heating - Ventilation