The UK Chancellor Rishi Sunak delivered his budget on 3rd March where he announced his new ‘super-deduction’ capital allowances break.

A huge incentive to invest
A major part of this is the new ‘super-deduction’ capital allowances break. Applying to capital expenditure incurred between 1st April 2021 and up to and including 31st March 2023, eligible businesses can claim 130% capital allowances for the first year on qualifying capital equipment purchases. Or, in the Government’s own words, ‘for every pound a company invests, their taxes are cut by up to 25p’.

What’s covered?
The super-deduction applies to capital equipment purchases, but for the purpose of claiming capital allowances, most tangible equipment assets within a business do fall within the plant and machinery category. Perhaps the most clear-cut condition is that the equipment must be new and unused rather than second hand. The goal is to stimulate growth through investment, so new purchases are covered over repurposing used equipment.

Basically, any capital purchase that ordinarily would qualify for 18% writing down allowances per year will now be eligible for the 130% super-deduction, all in the year of purchase. Of course, the annual investment allowance may have been otherwise available. This will obviously include any investment in your clinic such as new treatment innovations.

A helping hand for clinics
Up to 2.8 million companies could be eligible for this tax relief within the two-year period including many physiotherapy clinics.

Our treatment innovation equipment is likely to qualify*, so if you’ve been putting off investment in your clinic due to the impact of COVID-19 on your business, then now could be the time to look at how you can invest and take your clinic forward. Our product specialists are available to discuss this with you and advise on what is working for clinics currently.

If you’d like to get in touch to discuss what treatment innovations may work for your clinic, contact us and one of our team will be in touch shortly. There’s never been a better time to make your equipment wish list become a reality!

*While we could talk all day about Shockwave therapy or Stabil couches, you need to go to your tax advisor for specific advice on how the incentive applies in your unique circumstances. We cannot advise on tax matters.


Whilst prepared by our product specialists in conjunction with leading and independent therapists, the information we provide is general in nature and does not take into account your personal circumstances or financial position. It should not be used as a substitute for professional advice. Whilst we make reasonable efforts to ensure the information presented to you is complete and accurate, we do not guarantee any results, outcomes and examples are for illustrative purposes only. You should consult with a qualified professional prior to relying on any information contained in this document as circumstances, requirements and expectations will vary from person to person and business to business.