Business measures in 2014 budget


Budget 2014

:: Business rate discounts and enhanced capital allowances in enterprise zones extended for three more years; first Northern Ireland enterprise zone to be established near Coleraine

:: Research and development tax credit for loss-making small businesses raised from 11% to 14.5%; social investment tax relief at 30%

:: Annual investment allowance doubled to £500,000 and extended to the end of 2015

:: From September, 20% tax relief for theatre productions, and 25% for regional touring

:: 2% increase in company car tax to be extended through to 2018; increased discount for ultra-low emission vehicles

Tax tricks to improve your wealth

Tax tricks to improve your wealth