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What is an Annual Investment Allowance (AIA)?
Definition: Annual Investment Allowance (AIA) is a tax allowance that allows businesses to deduct the full cost of qualifying plant and machinery purchases (up to £1 million annually) in the year of purchase, particularly valuable for property companies furnishing HMO properties.
About Annual Investment Allowance (AIA)
This term is related to Limited Company HMO Mortgages | SPV Rates from 5.2% (2026)