# Annual Investment Allowance Tax Relief Evaluation

> Contract award record from UK public-sector procurement sources.

## Key facts

- Public buyer: [H M Revenue & Customs](/buyers/h-m-revenue-customs/contract-awards)
- Contract winner: [IFF Research Ltd](/contract-winners/iff-research/public-sector-contract-awards)
- Award value: £209,939
- Tender value: £209,939
- Award date: 11 January 2021
- Published: 7 April 2021
- Contract start: 18 January 2021
- Contract end: 31 December 2021
- Stage: awarded
- Procurement category: services
- Notice ID: c11f9bc6-554a-4ab2-883e-83d376e6b1b0-414053
- OCID: ocds-b5fd17-3e70a9b3-c19f-45e6-a6b3-dd37d427bbc4

## Description

HMRC have commissioned IFF Research to conduct an evaluation of the Annual Investment Allowance \(AIA\) Tax Relief\. The overarching aim of this evaluation is to understand the effectiveness of the AIA tax relief in incentivizing capital investment and simplifying tax and to provide an econometric evaluation of the AIA relief, with respect to its direct and indirect impacts\. The evaluation aims and objectives will be best met through a combination of the following elements; econometrics, quantitative surveying and qualitative in-depth follow up interviews\.

## Related contract awards

- [Qualitative and Quantitative Research Services for Making Tax Digital Under a Defined Term Agreement](/contracts/ocds-b5fd17-b99da6b8-e1b9-4c6d-82ff-ca2fe33a9e62): H M REVENUE & CUSTOMS
- [NPS Clean Room and Hackathon Cloud Delivery and Technical Assurance](/contracts/ocds-b5fd17-52da6cca-2003-4123-9198-c2daf677a4b6): H M REVENUE & CUSTOMS
- [Queensway House, East Kilbride - Multi Works Project - Main Works Contract](/contracts/ocds-b5fd17-702c4123-723f-4b50-ba2b-9f1b4ed85ca4): H M REVENUE & CUSTOMS
- [Employer Skills Survey 2026/2028 \(con\_31795\)](/contracts/ocds-b5fd17-8783ec87-529c-43c6-b0b1-6dae21b966a9): Department for Education
- [Reducing Parental Conflict - National Offer User research](/contracts/ocds-b5fd17-5be04410-9ca0-45d9-9859-319a9bef3ec1): IFF Research Limited
- [Later Life Mortgages Market Study Quantitative Consumer Research](/contracts/ocds-b5fd17-84e03565-943a-4982-9fc7-69902aa8258a): FCA

## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/c11f9bc6-554a-4ab2-883e-83d376e6b1b0-414053)