Current Business Investment Incentives

There may have been a significant increase in business investment in the first quarter of 2006 but I doubt that it was triggered by investment incentives offered by the Government. Government incentives are more likely to influence the nature of investments that medium-sized businesses make rather than how much is invested overall. In this article I will focus on the core tax incentives available rather than the myriad of regional enterprise and science-related funds and grants.

This year's Budget held a significant and surprising change to...