{"id":129,"date":"2023-07-04T14:27:27","date_gmt":"2023-07-04T14:27:27","guid":{"rendered":"https:\/\/unruffled-darwin.217-194-210-33.plesk.page\/?page_id=129"},"modified":"2025-11-14T12:15:53","modified_gmt":"2025-11-14T12:15:53","slug":"what-are-capital-allowances","status":"publish","type":"page","link":"https:\/\/www.caselect.co.uk\/cy\/what-are-capital-allowances\/","title":{"rendered":"Beth yw Lwfansau Cyfalaf?"},"content":{"rendered":"\n<h1 class=\" wp-block-heading eplus-wrapper\">What are Capital Allowances?<\/h1>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion  root-eb-accordion-c04gk\"><div class=\"eb-parent-wrapper eb-parent-eb-accordion-c04gk \"><div class=\"eb-accordion-container eb-accordion-c04gk\" data-accordion-type=\"accordion\" data-tab-icon=\"dashicons-arrow-right-alt2\" data-expanded-icon=\"dashicons-minus\" data-transition-duration=\"500\"><div class=\"eb-accordion-inner\">\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-jbbes eb-accordion-wrapper\" data-clickable=\"true\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-c04gk\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-c04gk\"><span class=\"dashicon dashicons dashicons-arrow-right-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-c04gk\"><h3 class=\"eb-accordion-title\">The Basics<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-c04gk\"><div class=\"eb-accordion-content\"><p class=\" eplus-wrapper eplus-styles-uid-24b8d8\">Capital Allowances are a valuable tax relief available when a business or property investor purchases fixed assets. They are an entitlement but must be claimed by taxpayers via their annual tax returns submitted to HM Revenue &amp; Customs (&#8216;HMRC&#8217;).<\/p><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-xfxnw eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-c04gk\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-c04gk\"><span class=\"dashicon dashicons dashicons-arrow-right-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-c04gk\"><h3 class=\"eb-accordion-title\">Claims<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-c04gk\"><div class=\"eb-accordion-content\"><p class=\" eplus-wrapper eplus-styles-uid-24b8d8\">If you own a\u00a0<strong>commercial property<\/strong>\u00a0or a\u00a0<strong><a href=\"https:\/\/www.caselect.co.uk\/capital-allowances-and-furnished-holiday-lettings-fhls\/\" data-type=\"post\" data-id=\"1087\">furnished holiday letting<\/a><\/strong>\u00a0in the UK and are a\u00a0<strong>UK taxpayer<\/strong>,\u00a0claiming Capital Allowances will reduce your tax payable and\/or secure you a tax refund.<\/p>\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\" class=\" eplus-wrapper eplus-styles-uid-24b8d8\">Capital Allowances claims can be made on the following property expenditure:<\/p>\n\n<ul class=\"wp-block-list eplus-wrapper eplus-styles-uid-ccf4e6 vk_list_1\"><li class=\" eplus-wrapper eplus-styles-uid-24b8d8\">new build, refurbishment and extension<\/li>\n\n<li class=\" eplus-wrapper eplus-styles-uid-24b8d8\">purchases of used property<\/li>\n\n<li class=\" eplus-wrapper eplus-styles-uid-24b8d8\">furnished holiday lettings<\/li>\n\n<li class=\" eplus-wrapper eplus-styles-uid-24b8d8\">contaminated land<\/li>\n\n<li class=\" eplus-wrapper eplus-styles-uid-24b8d8\">research and development expenditure <\/li><\/ul>\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\" class=\" eplus-wrapper eplus-styles-uid-24b8d8\">Depreciation shown in business accounts is not a tax-deductible expense. Instead, when preparing tax computations, it is replaced by Capital Allowances which offer valuable tax savings to the taxpayer. To ensure your claims are fully compliant and maximised, it\u2019s important to work alongside your <a href=\"https:\/\/www.caselect.co.uk\/wp-content\/uploads\/2023\/07\/300x170_fill_300x170_fill_corp.jpg\" data-type=\"attachment\" data-id=\"93\">legal or finance professionals.<\/a><br><br>If you&#8217;re an <a href=\"https:\/\/www.caselect.co.uk\/capital-allowances-for-accountants\/\" data-type=\"page\" data-id=\"1817\">accountant<\/a>, we\u2019d be happy to explore how we can support you and your clients.<\/p>\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\" class=\" eplus-wrapper eplus-styles-uid-24b8d8\"><\/p><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-ye1um eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-c04gk\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-c04gk\"><span class=\"dashicon dashicons dashicons-arrow-right-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-c04gk\"><h3 class=\"eb-accordion-title\">Annual Investment Allowance (AIA)<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-c04gk\"><div class=\"eb-accordion-content\">\n<p class=\" eplus-wrapper\">The Annual Investment Allowance (AIA) lets you claim a 100% deduction on qualifying plant and machinery in the YEAR the asset is purchased \u2014 up to a limit of \u00a31 million per year, which has been set permanently from January 2019.<\/p>\n\n\n\n<p class=\" eplus-wrapper\"><br><strong>What qualifies for AIA?<\/strong><br>Plant and machinery used in your business including both new and second\u2011hand items typically qualify, <strong>excluding cars<\/strong>. Examples include:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-9f0415\">\n<li class=\" eplus-wrapper\">Office equipment (e.g. computers, desks)<\/li>\n\n\n\n<li class=\" eplus-wrapper\">Commercial vehicles (vans, lorries, not cars)<\/li>\n\n\n\n<li class=\" eplus-wrapper\">Specialist machinery for your business operations<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\"><strong>How it works:<\/strong><br>If, for example, you spend \u00a3800,000 on eligible assets in your accounting period, you can fully deduct the \u00a3800,000 from your taxable profits that year, improving your cash flow immediately.<br><\/p>\n\n\n\n<p class=\" eplus-wrapper\">If you exceed the \u00a31 million cap, any surplus launched into the capital allowances pool and recovered via Writing Down Allowance (WDA).<\/p>\n\n\n\n<p class=\" eplus-wrapper\"><br><strong>Practical considerations:<\/strong><\/p>\n\n\n\n<p class=\" eplus-wrapper\">Always claim AIA on eligible assets first before considering other allowances like First-Year Allowances (FYA) or WDA.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">The AIA limit is apportioned if your accounting period is shorter or longer than 12 months.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">AIA is available to most businesses sole traders, partnerships, limited companies.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-7e36t eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-c04gk\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-c04gk\"><span class=\"dashicon dashicons dashicons-arrow-right-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-c04gk\"><h3 class=\"eb-accordion-title\">Rates and Writing Down Allowances (&#8216;WDA&#8217;s&#8217;)<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-c04gk\"><div class=\"eb-accordion-content\"><p style=\"margin-top:0;margin-bottom:0\" class=\" eplus-wrapper eplus-styles-uid-24b8d8\">Writing Down Allowances (WDA) apply to the balance of expenditure not covered by AIA or First-Year Allowances. Assets are grouped into either the main rate pool or special rate pool.<\/p>\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-88e680\">\n<li class=\" eplus-wrapper\">Main rate pool: 18% per annum on a reducing balance basis, typically applies to most plant and machinery.<\/li>\n\n\n\n<li class=\" eplus-wrapper\">Special rate pool: 6% per annum on a reducing balance basis, covering assets such as integral features (e.g. electrical systems, lifts) and high-emission vehicles.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Capital Allowances are governed by the Capital Allowances Act 2001 (CAA 2001), which allows businesses to claim tax relief on qualifying capital expenditure over time.<br><br>In addition to WDA, businesses may also claim:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-a25e79\">\n<li class=\" eplus-wrapper\">Annual Investment Allowance (AIA) \u2013 providing 100% relief on eligible expenditure up to \u00a31 million.<\/li>\n\n\n\n<li class=\" eplus-wrapper\">First-Year Allowances (FYA) \u2013 offering either 100% or 50% relief on qualifying new assets, depending on the type of asset and, in some cases, its location (such as within a <a href=\"https:\/\/www.caselect.co.uk\/freeport-sites-and-investment-zones\/\" data-type=\"post_tag\" data-id=\"237\">Freeport or Investment Zone<\/a>).<\/li>\n<\/ul>\n\n<p style=\"margin-top:0;margin-bottom:0\" class=\" eplus-wrapper eplus-styles-uid-24b8d8\">Together, these allowances can offer tax relief worth over 25% of the cost of a commercial property acquisition or refurbishment, making a significant difference to the financial return on investment.<\/p><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-uqqrz eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-c04gk\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-c04gk\"><span class=\"dashicon dashicons dashicons-arrow-right-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-c04gk\"><h3 class=\"eb-accordion-title\">Restrictions<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-c04gk\"><div class=\"eb-accordion-content\"><p class=\" eplus-wrapper eplus-styles-uid-24b8d8\">Capital Allowances cannot be claimed by a developer where the property is trading stock or by non-tax paying entities such as charities, pension funds and government departments.<\/p><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-0tcoi eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-c04gk\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-c04gk\"><span class=\"dashicon dashicons dashicons-arrow-right-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-c04gk\"><h3 class=\"eb-accordion-title\">Get in touch<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-c04gk\"><div class=\"eb-accordion-content\">\n<p class=\" eplus-wrapper\">Ready to Unlock Your Tax Savings? <a href=\"https:\/\/www.caselect.co.uk\/contact\/\" data-type=\"page\" data-id=\"9\">Let\u2019s Talk.<\/a><\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n\n\n\n<style type=\"text\/css\">@import url(\"https:\/\/assets.mlcdn.com\/fonts.css?version=1738744\");<\/style>\n    <style type=\"text\/css\">\n    \/* LOADER *\/\n    .ml-form-embedSubmitLoad {\n      display: inline-block;\n      width: 20px;\n      height: 20px;\n    }\n\n    .g-recaptcha {\n    transform: scale(1);\n    -webkit-transform: 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.ml-form-fieldRow input.custom-control-input[type=\"checkbox\"]{\n        box-sizing: border-box;\n        padding: 0;\n        position: absolute;\n        z-index: -1;\n        opacity: 0;\n        margin-top: 5px;\n        margin-left: -1.5rem;\n        overflow: visible;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-checkbox .custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-checkbox .custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedPermissions .ml-form-embedPermissionsOptionsCheckbox .label-description::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-interestGroupsRow .ml-form-interestGroupsRowCheckbox .label-description::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow .label-description::before {\n        border-radius: 4px!important;\n      }\n\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow input[type=checkbox]:checked~.label-description::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedPermissions .ml-form-embedPermissionsOptionsCheckbox input[type=checkbox]:checked~.label-description::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-checkbox .custom-control-input:checked~.custom-control-label::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-checkbox .custom-control-input:checked~.custom-control-label::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-interestGroupsRow .ml-form-interestGroupsRowCheckbox input[type=checkbox]:checked~.label-description::after {\n        background-image: url(\"data:image\/svg+xml,%3csvg xmlns='http:\/\/www.w3.org\/2000\/svg' viewBox='0 0 8 8'%3e%3cpath fill='%23fff' d='M6.564.75l-3.59 3.612-1.538-1.55L0 4.26 2.974 7.25 8 2.193z'\/%3e%3c\/svg%3e\");\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-radio .custom-control-input:checked~.custom-control-label::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-radio .custom-control-input:checked~.custom-control-label::after {\n        background-image: url(\"data:image\/svg+xml,%3csvg xmlns='http:\/\/www.w3.org\/2000\/svg' viewBox='-4 -4 8 8'%3e%3ccircle r='3' fill='%23fff'\/%3e%3c\/svg%3e\");\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-radio .custom-control-input:checked~.custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-radio .custom-control-input:checked~.custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-checkbox .custom-control-input:checked~.custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-checkbox .custom-control-input:checked~.custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedPermissions .ml-form-embedPermissionsOptionsCheckbox input[type=checkbox]:checked~.label-description::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-interestGroupsRow .ml-form-interestGroupsRowCheckbox input[type=checkbox]:checked~.label-description::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow input[type=checkbox]:checked~.label-description::before  {\n          border-color: #000000!important;\n          background-color: #000000!important;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-radio .custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-radio .custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-radio .custom-control-label::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-radio .custom-control-label::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-checkbox .custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-checkbox .custom-control-label::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-checkbox .custom-control-label::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-checkbox .custom-control-label::after {\n           top: 2px;\n           box-sizing: border-box;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedPermissions .ml-form-embedPermissionsOptionsCheckbox .label-description::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedPermissions .ml-form-embedPermissionsOptionsCheckbox .label-description::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow .label-description::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow .label-description::after {\n           top: 0px!important;\n           box-sizing: border-box!important;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow .label-description::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow .label-description::after {\n        top: 0px!important;\n           box-sizing: border-box!important;\n      }\n\n       #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-interestGroupsRow .ml-form-interestGroupsRowCheckbox .label-description::after {\n            top: 0px!important;\n            box-sizing: border-box!important;\n            position: absolute;\n            left: -1.5rem;\n            display: block;\n            width: 1rem;\n            height: 1rem;\n            content: \"\";\n       }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-interestGroupsRow .ml-form-interestGroupsRowCheckbox .label-description::before {\n        top: 0px!important;\n        box-sizing: border-box!important;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .custom-control-label::before {\n          position: absolute;\n          top: 4px;\n          left: -1.5rem;\n          display: block;\n          width: 16px;\n          height: 16px;\n          pointer-events: none;\n          content: \"\";\n          background-color: #ffffff;\n          border: #adb5bd solid 1px;\n          border-radius: 50%;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .custom-control-label::after {\n          position: absolute;\n          top: 2px!important;\n          left: -1.5rem;\n          display: block;\n          width: 1rem;\n          height: 1rem;\n          content: \"\";\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedPermissions .ml-form-embedPermissionsOptionsCheckbox .label-description::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-interestGroupsRow .ml-form-interestGroupsRowCheckbox .label-description::before, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow .label-description::before {\n          position: absolute;\n          top: 4px;\n          left: -1.5rem;\n          display: block;\n          width: 16px;\n          height: 16px;\n          pointer-events: none;\n          content: \"\";\n          background-color: #ffffff;\n          border: #adb5bd solid 1px;\n          border-radius: 50%;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedPermissions .ml-form-embedPermissionsOptionsCheckbox .label-description::after {\n          position: absolute;\n          top: 0px!important;\n          left: -1.5rem;\n          display: block;\n          width: 1rem;\n          height: 1rem;\n          content: \"\";\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow .label-description::after {\n          position: absolute;\n          top: 0px!important;\n          left: -1.5rem;\n          display: block;\n          width: 1rem;\n          height: 1rem;\n          content: \"\";\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .custom-radio .custom-control-label::after {\n          background: no-repeat 50%\/50% 50%;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .custom-checkbox .custom-control-label::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedPermissions .ml-form-embedPermissionsOptionsCheckbox .label-description::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-interestGroupsRow .ml-form-interestGroupsRowCheckbox .label-description::after, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow .label-description::after {\n          background: no-repeat 50%\/50% 50%;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-control, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-control {\n        position: relative;\n        display: block;\n        min-height: 1.5rem;\n        padding-left: 1.5rem;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-radio .custom-control-input, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-radio .custom-control-input, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-checkbox .custom-control-input, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-checkbox .custom-control-input {\n          position: absolute;\n          z-index: -1;\n          opacity: 0;\n          box-sizing: border-box;\n          padding: 0;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-radio .custom-control-label, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-radio .custom-control-label, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-checkbox .custom-control-label, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-checkbox .custom-control-label {\n          color: #000000;\n          font-size: 12px!important;\n          font-family: 'Open Sans', Arial, Helvetica, sans-serif;\n          line-height: 22px;\n          margin-bottom: 0;\n          position: relative;\n          vertical-align: top;\n          font-style: normal;\n          font-weight: 700;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-fieldRow .custom-select, #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow .custom-select {\n        background-color: #ffffff !important;\n        color: #333333 !important;\n        border-color: #cccccc;\n        border-radius: 4px !important;\n        border-style: solid !important;\n        border-width: 1px !important;\n        font-family: Arial, Helvetica, sans-serif;\n        font-size: 14px !important;\n        line-height: 20px !important;\n        margin-bottom: 0;\n        margin-top: 0;\n        padding: 10px 28px 10px 12px !important;\n        width: 100% !important;\n        box-sizing: border-box !important;\n        max-width: 100% !important;\n        height: auto;\n        display: inline-block;\n        vertical-align: middle;\n        background: url('https:\/\/assets.mlcdn.com\/ml\/images\/default\/dropdown.svg') no-repeat right .75rem center\/8px 10px;\n        -webkit-appearance: none;\n        -moz-appearance: none;\n        appearance: none;\n      }\n\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow {\n        height: auto;\n        width: 100%;\n        float: left;\n      }\n      .ml-form-formContent.horozintalForm .ml-form-horizontalRow .ml-input-horizontal { width: 70%; float: left; }\n      .ml-form-formContent.horozintalForm .ml-form-horizontalRow .ml-button-horizontal { width: 30%; float: left; }\n      .ml-form-formContent.horozintalForm .ml-form-horizontalRow .ml-button-horizontal.labelsOn { padding-top: 25px;  }\n      .ml-form-formContent.horozintalForm .ml-form-horizontalRow .horizontal-fields { box-sizing: border-box; float: left; padding-right: 10px;  }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow input {\n        background-color: #ffffff;\n        color: #333333;\n        border-color: #cccccc;\n        border-radius: 4px;\n        border-style: solid;\n        border-width: 1px;\n        font-family: Arial, Helvetica, sans-serif;\n        font-size: 14px;\n        line-height: 20px;\n        margin-bottom: 0;\n        margin-top: 0;\n        padding: 10px 10px;\n        width: 100%;\n        box-sizing: border-box;\n        overflow-y: initial;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow button {\n        background-color: #FA5D02 !important;\n        border-color: #FA5D02;\n        border-style: solid;\n        border-width: 1px;\n        border-radius: 25px;\n        box-shadow: none;\n        color: #ffffff !important;\n        cursor: pointer;\n        font-family: Arial, Helvetica, sans-serif;\n        font-size: 19px !important;\n        font-weight: 700;\n        line-height: 20px;\n        margin: 0 !important;\n        padding: 10px !important;\n        width: 100%;\n        height: auto;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-horizontalRow button:hover {\n        background-color: #eb8447 !important;\n        border-color: #eb8447 !important;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow input[type=\"checkbox\"] {\n        box-sizing: border-box;\n        padding: 0;\n        position: absolute;\n        z-index: -1;\n        opacity: 0;\n        margin-top: 5px;\n        margin-left: -1.5rem;\n        overflow: visible;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow .label-description {\n        color: #000000;\n        display: block;\n        font-family: 'Open Sans', Arial, Helvetica, sans-serif;\n        font-size: 12px;\n        text-align: left;\n        margin-bottom: 0;\n        position: relative;\n        vertical-align: top;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow label {\n        font-weight: normal;\n        margin: 0;\n        padding: 0;\n        position: relative;\n        display: block;\n        min-height: 24px;\n        padding-left: 24px;\n\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow label a {\n        color: #000000;\n        text-decoration: underline;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow label p {\n        color: #000000 !important;\n        font-family: 'Open Sans', Arial, Helvetica, sans-serif !important;\n        font-size: 12px !important;\n        font-weight: normal !important;\n        line-height: 18px !important;\n        padding: 0 !important;\n        margin: 0 5px 0 0 !important;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow label p:last-child {\n        margin: 0;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedSubmit {\n        margin: 0 0 20px 0;\n        float: left;\n        width: 100%;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedSubmit button {\n        background-color: #FA5D02 !important;\n        border: none !important;\n        border-radius: 25px !important;\n        box-shadow: none !important;\n        color: #ffffff !important;\n        cursor: pointer;\n        font-family: Arial, Helvetica, sans-serif !important;\n        font-size: 19px !important;\n        font-weight: 700 !important;\n        line-height: 21px !important;\n        height: auto;\n        padding: 10px !important;\n        width: 100% !important;\n        box-sizing: border-box !important;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedSubmit button.loading {\n        display: none;\n      }\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-embedSubmit button:hover {\n        background-color: #eb8447 !important;\n      }\n      .ml-subscribe-close {\n        width: 30px;\n        height: 30px;\n        background: url('https:\/\/assets.mlcdn.com\/ml\/images\/default\/modal_close.png') no-repeat;\n        background-size: 30px;\n        cursor: pointer;\n        margin-top: -10px;\n        margin-right: -10px;\n        position: absolute;\n        top: 0;\n        right: 0;\n      }\n      .ml-error input, .ml-error textarea, .ml-error select {\n        border-color: red!important;\n      }\n\n      .ml-error .custom-checkbox-radio-list {\n        border: 1px solid red !important;\n        border-radius: 25px;\n        padding: 10px;\n      }\n\n      .ml-error .label-description,\n      .ml-error .label-description p,\n      .ml-error .label-description p a,\n      .ml-error label:first-child {\n        color: #ff0000 !important;\n      }\n\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow.ml-error .label-description p,\n      #mlb2-22534417.ml-form-embedContainer .ml-form-embedWrapper .ml-form-embedBody .ml-form-checkboxRow.ml-error .label-description p:first-letter {\n        color: #ff0000 !important;\n      }\n            @media only screen and (max-width: 600px){\n\n        .ml-form-embedWrapper.embedDefault, .ml-form-embedWrapper.embedPopup { width: 100%!important; }\n        .ml-form-formContent.horozintalForm { float: left!important; }\n        .ml-form-formContent.horozintalForm .ml-form-horizontalRow { height: auto!important; width: 100%!important; float: left!important; }\n        .ml-form-formContent.horozintalForm .ml-form-horizontalRow .ml-input-horizontal { width: 100%!important; }\n        .ml-form-formContent.horozintalForm .ml-form-horizontalRow .ml-input-horizontal > div { padding-right: 0px!important; padding-bottom: 10px; }\n        .ml-form-formContent.horozintalForm .ml-button-horizontal { width: 100%!important; }\n        .ml-form-formContent.horozintalForm .ml-button-horizontal.labelsOn { padding-top: 0px!important; }\n\n      }\n    <\/style>\n\n    \n  \n    \n    \n\n    \n    \n\n    \n    \n\n    \n\n      \n        \n        \n      \n\n      \n        \n        \n      \n\n      \n\n            \n            \n            \n            \n            \n            \n      \n\n      \n\n      \n        \n        \n         \n        \n        \n      \n\n        \n        \n        \n        \n        \n        \n      \n\n       \n\n        \n        \n        \n        \n        \n        \n        \n       \n\n\n      \n        \n        \n        \n        \n  \n\n\n\n  \n        \n        \n        \n      \n\n\n      \n    \n    \n    \n    \n    \n    \n    \n  \n\n  \n        \n        \n        \n        \n        \n      \n\n      \n        \n        \n        \n        \n        \n      \n\n      \n        \n        \n        \n        \n        \n      \n\n       \n\n        \n        \n        \n        \n       \n\n       \n        \n        \n        \n        \n      \n\n      \n        \n        \n        \n        \n        \n        \n        \n       \n\n    \n\n    \n\n\n      \n\n\n      \n\n      \n      \n\n      \n\n      \n\n\n\n\n\n    \n\n      \n    <div id=\"mlb2-22534417\" class=\"ml-form-embedContainer ml-subscribe-form ml-subscribe-form-22534417\">\n      <div class=\"ml-form-align-center \">\n        <div class=\"ml-form-embedWrapper embedForm\">\n\n          \n          \n\n          <div class=\"ml-form-embedBody ml-form-embedBodyDefault row-form\">\n\n            <div class=\"ml-form-embedContent\" style=\" \">\n              \n                <h4>Download our Free Guide<\/h4>\n                <p>Download our <strong>Free <\/strong>Capital Allowances Checklist \/ Guide for your own use or to share with your clients. To download simply register using the following form and you will be sent an email with a download link.<\/p>\n              \n            <\/div>\n\n            <form class=\"ml-block-form\" action=\"https:\/\/assets.mailerlite.com\/jsonp\/1325194\/forms\/145959676667758367\/subscribe\" data-code=\"\" method=\"post\" target=\"_blank\">\n              <div class=\"ml-form-formContent\">\n                \n\n                  \n                  <div class=\"ml-form-fieldRow \">\n                    <div class=\"ml-field-group ml-field-name\">\n\n                      \n\n\n                      <!-- input -->\n                      <input aria-label=\"name\" type=\"text\" class=\"form-control\" data-inputmask=\"\" name=\"fields[name]\" placeholder=\"Name\" autocomplete=\"given-name\">\n                      <!-- \/input -->\n\n                      <!-- textarea -->\n                      \n                      <!-- \/textarea -->\n\n                      <!-- select -->\n             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