Ahead of the report stage scheduled for 24 May, the government has tabled several proposed amendments to the Finance Bill 2021 including to the super deduction and non-resident SDLT surcharge. It has also proposed four new clauses and a new schedule concerning VAT. Extension of super deduction and special-rate allowance The new super deduction and temporary first-year allowance for special-rate assets are being amended to enable background plant and machinery in leased buildings to qualify for these allowances. The government amendment, to be introduced in the report stage of Finance Bill 2021, will ensure that the allowances are available where a company purchases or constructs a building and fits it out with fixtures and other assets that contribute to the functionality of the building, or its site, as an environment in which commercial activities can be carried out. Such assets were previously excluded from attracting these allowances owing to the general exclusion of leased assets.