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Permanent super deduction scheme could trigger £40bn boost for UK business investment, CBI survey shows 

Making the scheme permanent could turbo-charge growth ambitions, helping raise productivity and improve living standards across all UK nations and regions, the CBI said

Business leaders have called on the government to make its temporary super deduction scheme permanent, saying this could boost UK business investment by up to £40bn a year by 2026.

The temporary super-deduction tax break, introduced by the government last year, gives firms investing in certain types of equipment, such as machinery, a much higher tax reduction than usual. It is due to expire in March 2023.

A survey of 325 firms by the Confederation of British Industry (CBI) revealed that over half of respondents have taken advantage or are planning to take advantage of the super deduction to increase or accelerate capital investment plans.

The business group said there is a risk the investment will tail off when the scheme ends next year and urged the government to create a permanent 100% tax deduction for capital spending in the year of expenditure at this year’s Spring Statement, saying such a permanent incentive could boost annual capital spending by 17%.

“The Chancellor’s super deduction exemplified the boldness in public policy that we need to inspire investment and get the economy moving. Going by our survey results, it looks to be a real success. It’s started the job but cannot be a one-hit wonder. Evolving the policy from short-term fix into long-term strategy will give firms confidence that government and industry are aligned,” said Tony Danker, CBI director-general.

“The UK is facing the highest tax burden in decades. But by rewarding firms who put money into their operations, we can unleash new innovation and productivity – the ingredients we need to escape the low-growth trap and build a stronger, sustainable and more equitable economic future.”

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