Is this Tax Relief change applicable for Time and Attendance solutions?

An investment-led recovery

As well as addressing the immediate challenges of the pandemic and the requirement to return the public finances to a sustainable path in the medium term, the government is acting now to lay the foundations for a recovery driven by the private sector that spreads investment and opportunity throughout the UK, by helping businesses to grow, and improving access to skills, capital and ideas. A radical new super-deduction tax incentive for companies investing in qualifying plant and machinery will mean for every pound invested companies will see taxes cut by up to 25p. The government will help over 100,000 small businesses UK-wide to boost their productivity by supporting them to improve their management and adopt new technologies. This will enable them to learn new skills, save time and money, and reach their full potential. 4 Budget 2021 The Budget will further help businesses access the skills, technology and capital they need by modernising and streamlining migration rules, reviewing tax support for research and development, reforming pension rules on investment and reviewing rules for equity offerings. The government is also launching Future Fund: Breakthrough to support the scale up of the most innovative, R&D-intensive businesses.

Extract from UK Budget 2021: documents

https://www.gov.uk/government/publications/budget-2021-documents