If you purchase one of our used collators as a fixed asset for say £25,000 and have not used up AIA thresholds in the year (£1million), then your company would obtain 100% tax relief on the asset machine. Under the current corporation tax regime with effect from 1 April 2023, this would effectively reduce your tax bill by £4,750. That means whatever the purchase cost there is effectively a 19% contribution by the Government at the end of your tax year.