Think of this as your minimum commitment, low payments option. In an operating lease, you only pay for the use of the machine. That lowers your monthly payments. At the beginning, you pay an upfront rental fee, and your rental payments include VAT. At the end of the agreement you simply give the machine back to John Deere, subject to return conditions. Though you cannot claim capital allowances, you can offset the rental payments against taxable profits as a business expense.
Pay only for what you use, with low payments and no ownership commitment.