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Super-Deduction - Ensuring it Stimulates Growth
15 April 2021
At the 2021 Budget, the Chancellor of the Exchequer announced a “super-deduction” for expenditure on qualifying plant and machinery assets. The measure hopes to boost investment by providing an allowance of 130% on new plant and machinery investments that would normally qualify for 18% main rate writing down allowance.
While this measure has the potential to significantly benefit businesses, the legislation as currently drafted excludes some of the most common ways plant and machinery is used by businesses, including leasing and plant hire. We propose that changes are made to the deduction so that it benefits a much broader range of businesses. This paper sets out those changes.
Financing Green
5 March 2021
This paper summarises our proposals for supporting the move to net-zero carbon emissions through enabling green finance.
Independent Liquidity Funding Scheme
5 March 2021
Independent (non-bank) lenders play an essential role in the consumer, motor and small business finance landscape and are a crucial part of the funding mix. Independent lenders support small business across the UK and enable underserved consumer groups to access credit.
This paper proposes an "Independent Liquidity Funding Scheme" to support these lenders during a liquidity squeeze.
Vulnerability & Debt News - February 2021
26 February 2021
Vulnerability & Debt News - February 2021
