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Select committee: Business, Innovation, Science and Trade Committee

Recommendation 21

15th Report – Small business strategy Published 11 Feb 2026 Addressed to Department for Business and Trade

Business, Innovation, Science and Trade Committee Small business strategy All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗

Recommendation (the committee's words)
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)

From: Business, Innovation, Science and Trade Committee, 15th Report – Small business strategy (HC 1057), 11 February 2026

Government response

No government response linked yet: deadline 11 April 2026, 204 days ago.