Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's policy on the super-deduction announced on 3 March 2021 setting out a new 130 per cent first-year capital allowance for qualifying plant and machinery assets and a 50 per cent first-year allowance for qualifying special rate assets, whether he has made an estimate of the number of firms that are likely to take up that allowance for investment in plant and machinery in (a) England, broken down by each region, (b) Wales, (c) Scotland, (d) Northern Ireland and (e) in the UK during the financial years (i) 2021-22 and (ii) 2022-23.

A geographical breakdown of the number of businesses taking up these allowances in 2021-22 and 2022-23 will not be available until HMRC has received and processed the relevant tax returns.