The UK HMRC announces simplification of the Capital Goods Scheme effective 29 July 2026. Computers and computer equipment will be excluded and the expenditure threshold for land, buildings and civil engineering work rises to £600,000.
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Key Takeaways
From 29 July 2026, HM Revenue & Customs will exclude computers and items of computer equipment from the UK Capital Goods Scheme.
From 29 July 2026, HM Revenue & Customs will raise the threshold to £600,000 exclusive of VAT for VAT-registered businesses.
From 29 July 2026, HM Revenue & Customs will exclude computers and items of computer equipment from the UK Capital Goods Scheme.
Primary source
Read the full article at UK GovernmentThis summary was published on VATfaqs.com on 8 July 2026. It relates to VAT developments in United Kingdom. The original source is UK Government.
