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Bring forward tax incentives to encourage intangible investment and diffusion of productivity-enhancing technologies like AI.
Recommendation
The Government should bring forward proposals for tax incentives to encourage increased intangible investment and the diffusion of productivity enhancing general purpose technologies, such as artificial intelligence. (Recommendation, Paragraph 92)
Source
Committee
Business and Trade Committee
Inquiry
Small business strategy
Report
15th Report – Small business strategy
11 Feb 2026
HC 1057
Addressee Bodies
Department for Business and Trade
Timeline
Recommendation age
0.3 yrs
Report published
11 Feb 2026