What is Super-Deduction?
18 January 2023

What is Super-Deduction?

Between April 1st 2021 - March 31st 2023, your business could benefit from the Government's 'super deduction' scheme, but what is it and how exactly will it benefit your business?
Early in 2021, the Chancellor, then Rishi Sunak, announced a tax relief regime known as 'super deduction', to help ehance and grow UK businesses and to boost our post-pandemic economy. Before the pandemic, business investments were at an all time low, which have further plummeted “with a reduction of 11.6% between Q3 2019 and Q3 2020” according to the Treasury's super-deduction fact sheet on the .gov website.

Super-deduction allows companies to claim enhanced capital allowances on qualifying plant and machinery investments. Sunak stated that it’s a “direct way to help businesses invest” and “drive growth in the economy”.

The huge 130% super-deduction will mean that companies can cut their tax by 25p for every £1 they have invested on qualifying assets, such as vans. This means that the UK's capital allowances regime is one of the most competitive in the world. The aim of the whole scheme is to encourage companies to invest more into machinery that will enhance their business and help them grow.

What is meant by 'qualifying' plant and machinery?

So, what assets can you claim the super-deduction for? Not all equipment will qualify for the deduction, but there's plenty that will. Anything that typically qualifies for the 18% main pool rate of capital allowances will qualify for the super-deduction. This includes vans, such as the readily available Nissan Interstar and Primastar, and EV charging points. The asset needs to be new, not used, and you don't need to have taken delivery of it, you just need to have paid for it before the deadline, March 31st, 2023. 

What can West Way offer you?

We currently have HUGE savings on Nissan's new and improved commerical range, including the Nissan Interstar and Primastar. Not only will you be able to utilise the governments Super-Deduction tax relief reigme, but also save up to £9,360 off the basic list price with our January sale.

Not only that - but our vans are readily available to drive away in a range of colours AND with funding options to suit your business needs. 


Make mega savings with Nissan's renewed and rebranded LCV range