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3% tax relief is available if you’ve built, bought or leased a non-residential building or structure.
How it works
Structures and buildings allowances (SBA) are a type of capital allowance that helps businesses invest in infrastructure. They provide tax relief on the cost of constructing new non-residential buildings or improving existing ones. Examples of non-residential buildings include offices, hotels, and retail spaces.
You can claim on your expenditure on or after 29 October 2018 (as long as you signed contracts after this date).
You can claim a structure and buildings allowance if you partly or wholly:
• Constructed or renovated a building or structure (even if you lease from someone)
• Bought a structure from a developer (you can claim for the eligible expenditure on what you paid the developer)
• Bought a structure from someone who wasn’t a developer (you can claim for the same amount that the previous owner was entitled to)*
*To claim a structures and buildings allowance on a qualifying second-hand building, you need to have a compliant “Allowances Statement” from the vendor of the building.
From 1 April 2020, you can claim 3% each year on a straight-line basis over 33 and one-third years. The available amount depends on the cost of construction, improvement or purchase of the structure.
For example, if you spend £1,000,000 creating a new structure, you can claim a tax deduction of £30,000 each year for the next 33 and one-third years.
If you sell or demolish the structure, your claim will stop, but the new owner can claim any remaining allowances.
Our services
From property acquisitions to fit-outs and refurbishments, our Capital Allowances experts are on hand to help businesses claim the relief they are entitled to.
Claim with Leyton
We’re experts at unlocking huge savings for businesses that have invested in capital expenditure. Our capital allowances team have years of field experience in building, construction and surveying, uniquely allowing them to identify qualifying expenditure and maximise your savings.