Annual Investment Allowance Tax Relief Evaluation

HMRC have commissioned IFF Research to conduct an evaluation of the Annual Investment Allowance (AIA) Tax Relief. The overarching aim of this evaluation is to understand the effectiveness of the AIA tax relief in incentivizing capital investment and simplifying tax and to provide an econometric evaluation of the AIA relief, with respect to its direct and indirect impacts.

The evaluation aims and objectives will be best met through a combination of the following elements; econometrics, quantitative surveying and qualitative in-depth follow up interviews.