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<p>The government already provides support for businesses who want to invest to become
more energy efficient. The annual investment allowance (AIA) lets businesses deduct
up to a total of £200,000 of their investment in plant and machinery from annual profits
before tax.</p><br /><p>In addition, enhanced capital allowances (ECAs) let businesses
that invest in certain energy-saving equipment write off the total cost of the equipment
against their taxable profit as a 100% first-year capital allowance.</p><br /><p>A
review into the business energy efficiency tax landscape concluded in November. The
government is considering all responses submitted to this consultation and is likely
to publish its formal response at Budget 2016.</p>
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