Capital Allowances in Office buildings

Do you own a commercial property in the UK?

Capital Allowances in Industrial Units / Factories

Are you a UK Tax payer?

Gym / Leisure building

If so, you may be eligible to claim
Capital Allowances

Bed and Breakfast / Hotel Capital Allowances

Tax relief of over 25% of the property’s original purchase and refurbishment price is frequently available.

Corporate Office Capital Allowances

We take the hassle out of your Capital Allowances Survey

Capital Allowances available on hotels

If you are a commercial property owner, and a UK tax payer, please get in touch!

Structural and buildings allowance (‘SBA’)

On 29th October 2018 the Government announced the introduction of the SBA for all new projects starting on or after this date. The SBA is an annual allowance is calculated on the cost of the buildings and given at a rate of 2% on the straight line basis over 50 years.

In practice this means the cost of the land will have to be extracted from the new build cost before an SBA can be claimed. In addition, the cost of the fixtures will also need to be identified in order to accelerate the cash flow benefit of the capital allowances claim.

Eg. Acom has a year end of 31st December and builds a new head office a cost of £5m from 1st March 2019 to 1st January 2020. The land cost was £1m, the fixtures were £1m and the remaining build cost was £3m. The capital allowances claim in the year ending 31st December 2020 is £1,060,000 being £1m AIA on the fixtures and £60,000 SBA (£3m/50).






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