New First Year Allowance from 1 January 2026

By P&A Knowledge Team · 8 January 2026 · Posted in

The new 40% First Year Allowance (FYA) for qualifying main-rate plant and machinery expenditure first announced at Autumn Budget 2025 has now come into force. Effective from 1 January 2026, the new FYA applies to qualifying main-rate plant and CONTINUE READING