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3 Things You Need to Know About

THE Super-Deduction

Do you qualify for a 130% capital allowance deduction?

Pandemic-related economic shocks and the accompanying uncertainty stalled business investments during and after the COVID-19 crisis. So, to stimulate investment in March 2021, the HM Treasury introduced various new tax incentives for UK businesses. This new capital allowance super-deduction was the UK government’s most attractive tax incentive ever. Due to unprecedented government support, there’s never been a better time to invest in your business.

Under the new scheme, expenditure incurred from 1 April 2021 until the end of March 2023 is eligible for 130% capital allowances. For any qualifying plant and machinery investments, your limited company can claim up to 25p for every pound invested. The super-deduction has made the UK’s capital allowance regime more internationally competitive, so much so that the net value of the plant and machinery allowances has risen from 30th to 1st in the OECD.

However, with lead times on some new equipment building up to 12 months, it’s best to act now to ensure your business doesn’t miss out. Our knowledge and experience can help improve your productivity and reduce costs. If you’re in the market for brand-new telehandlers, PPTs, diesel, LPG or electric forklifts, we have them in stock and ready to go. There’s a reason why Locators are the South’s leading material handling and storage system.


The super-deduction offers 130% first-year relief on qualifying new plant and machinery investments until 31 March 2023.

The 50% first-year allowance (FYA)

FYA provides a special rate (including long life) for assets until 31 March 2023 for businesses.

Enhanced Capital Allowances (ECA+)

Within Freeport tax sites, companies can access new Enhanced Capital Allowances (ECA+). Individuals and partnerships can also benefit from an increased level of Structures & Buildings Allowance (SBA+) for investments until 30 September 2026.

Contact Locators for more information

Go the extra mile with Locators.

If you’re in the market for brand new telehandlers, PPTs, diesel, LPG or electric forklifts, we have them in stock and ready to go. Order now and maximise your investment with the HM Treasury’s 130% Capital Allowance offer.

All you have to do is click below – it’s that simple.