Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if his Department will publish guidance on which plant and machinery is eligible for the super deduction capital allowances announced in Budget 2021, including any lists of eligible assets that have been prepared by his Department.

Most tangible capital assets used in the course of a business are considered plant and machinery. HMRC publish more detail in the capital allowances manual, available at: https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual.