Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plant and machinery will qualify for the super-deduction.

All new main rate plant and machinery is eligible for the super-deduction, save assets purchased for leasing. HM Treasury have published more detail in the super-deduction factsheet, available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/967202/Super_deduction_factsheet.pdf.