Capital allowances are a form of tax relief available to businesses on certain qualifying capital expenditure. They allow some or all of the value of qualifying assets to be deducted when calculating taxable profits.For commercial property, this can include qualifying plant, machinery, fixtures and integral features within the building. Different types of allowance and different rules can apply depending on the expenditure and circumstances.Read the GOV.UK capital allowances guidance →

There isn't a simple rule based on property type alone. Eligibility depends on factors including how the property is used, when and how it was acquired, expenditure incurred on it, and whether capital allowances have previously been claimed.If you've bought, built, extended or refurbished a commercial property (or it has never had a specialist capital allowances review) it may be worth investigating.For second-hand properties in particular, additional rules can apply to fixtures when ownership changes.That's why we start with a review of your property and circumstances rather than relying on an estimate.

Qualifying expenditure can include a wide range of fixtures, systems and equipment within a commercial property, including electrical and lighting systems, heating, air conditioning, lifts and certain water systems.Exactly what qualifies depends on the property and the expenditure incurred, which is why a specialist assessment is important.See GOV.UK guidance on qualifying expenditure →

Potentially. The position depends on when the property was acquired, the expenditure involved, any previous claims and, for second-hand properties, how capital allowances were dealt with when ownership changed.We can review the history of your property and establish whether there may still be allowances available to claim.

Your accountant may already have claimed some capital allowances, but that doesn't necessarily mean every qualifying item within the property has been identified.We can work alongside your accountant, review the existing position and establish whether a specialist property assessment could identify anything further.

Where a detailed property assessment is appropriate, an on-site survey allows our specialists to examine the building and identify relevant fixtures, systems and expenditure.You don't need to know what qualifies before contacting us. We'll review your circumstances first and explain what happens next.

Timescales vary depending on the property, the complexity of the expenditure and the information available.Following your initial review, we'll explain what's required, the likely timescale and the next steps for your particular property.See how capital allowances are claimed on GOV.UK →