So if you trade in your old one it’s hardly worth the bother going out of your way to get the extra %% while you can...
AIA for plant and machinery was £200k a year but until end of the year it's £1000000.i dont think it works like that.
Buy £10k machine. With super deduction its value is now £13k. 19% of £13k means you get £2470 off the corp tax instead of £1900. I dont think its targeted at small firms as we already get £200k of annual investment allowance at 100% its for larger firms wanting to buy 50 machines etc.
For larger firms say buying a £300k item of plant, they can only claim 18% in the first year so for them its massive.
Saying that, its a massive potential if you have already own a yard and want to flip it into your pension ....