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<p>Full expensing is available for qualifying expenditure on main rate plant or machinery
incurred on or after 1 April 2023 but before 1 April 2026 subject to certain conditions.
A 3D printer is a machine so it would be eligible for full expensing provided the
other conditions are met. For example, the expenditure must be incurred by a company
within the charge to corporation tax, the plant or machinery must be new, and must
not be bought to lease to someone else. More details on the conditions for full expensing
are available at the following link: <a href="https://www.gov.uk/government/publications/full-expensing"
target="_blank"><em>https://www.gov.uk/government/publications/full-expensing</em></a><em>.</em></p>
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