NIKKEN Product Overview

Full Capital Expensing Programme Take advantage of the UK Governments Full Capital Expensing Scheme and receive 25p for every £1 invested in machinery.

With the tax scheme available until March 2026 and on capital purchases such as:

• Tooling Packages • Rotary Tables with/without Workholding accessories • Tool Presetters • Tool Management Software Take the opportunity to save on your tax bill whilst gaining long term investment benefits, reducing scrap and enhancing productivity. Key Facts: ■ Full expensing – which offers 100% first-year relief to companies on qualifying new main rate plant and machinery investments from 1 April 2023 until 31 March 2026 ■ The 50% first-year allowance (FYA) for expenditure by companies on new special rate (including long life) assets until 31 March 2026 ■ The Annual Investment Allowance (AIA) provides 100% first-year relief for plant and machinery investments up to £1 million, which is available for all businesses, including unincorporated businesses and most partnerships

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