{"id":1842,"date":"2025-10-21T12:52:41","date_gmt":"2025-10-21T12:52:41","guid":{"rendered":""},"modified":"2026-07-26T16:24:07","modified_gmt":"2026-07-26T14:24:07","slug":"capital-allowances-on-second-hand-property-purchases","status":"publish","type":"article","link":"https:\/\/leyton.com\/uk\/insights\/articles\/capital-allowances-on-second-hand-property-purchases\/","title":{"rendered":"Capital Allowances on second-hand property purchases"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1842\" class=\"elementor elementor-1842\" data-elementor-post-type=\"article\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cbd563 e-flex e-con-boxed e-con e-parent\" data-id=\"5cbd563\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e74178 elementor-widget elementor-widget-text-editor\" data-id=\"e74178\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\">In this article, we explain the rules around claiming <a href=\"https:\/\/majjane.leyton.com\/uk\/capital-allowances\/\">Capital Allowances<\/a> on second-hand property purchases while also offering our advice for both buyers and sellers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When you can claim Capital Allowances on second-hand buildings<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When buying a second-hand commercial building with fixtures on which Capital Allowances have been, or could have been, claimed by the seller, certain conditions must be met for the purchaser to claim allowances on those fixtures:<\/p>\n\n\n\n<div class=\"wp-block-leyton-orion-block-list list-block undefined\"><div class=\"container\"><div class=\"row\"><div class=\"col\"><ul><li>the seller must pool the expenditure on the fixtures before the sale, and;<\/li><li>the value of the fixtures must be fixed, usually by the seller and buyer making a joint <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2001\/2\/section\/198\">section 198 (s.198) election of the Capital Allowances Act 2001 (CAA2001)<\/a> within two years of the purchase.<\/li><\/ul><\/div><\/div><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Failure to meet these conditions can result in the purchaser not being able to claim any Capital Allowances on the fixtures, and potentially the seller having their previously claimed allowances clawed back.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Our advice for buyers and sellers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">From a practical perspective, buyers and sellers will often agree to the pooling of expenditure and then fix the value of the fixtures (via a s.198 election) as part of the disposal process with agreed actions set out in the legal documentation for the sale and purchase of the property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is strongly advisable to meet this requirement as part of the sale negotiations and by way of a s.198 election at the time of sale\/purchase. This provides certainty and is more cost and time efficient. It is also very difficult to agree this after the fact.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How Leyton can help<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/majjane.leyton.com\/uk\/capital-allowances\/\">Capital Allowances<\/a> can reduce your tax liabilities substantially, yet they are often missed. Early and specialist advice is key for a successful claim. Our specialist team of experts can provide guidance and support to ensure you are making the most of this valuable tax relief.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>If you enjoyed this article, you might also like:<\/em><em><\/em><\/p>\n\n\n\n<div class=\"wp-block-leyton-orion-block-list list-block undefined\"><div class=\"container\"><div class=\"row\"><div class=\"col\"><ul><li><a href=\"https:\/\/majjane.leyton.com\/uk\/insights\/articles\/our-guide-to-capital-allowances\/\"><em>Our guide to Capital Allowances<\/em><\/a><\/li><\/ul><\/div><\/div><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In this article, we explain the rules around claiming Capital Allowances on second-hand property purchases while also offering our advice for both buyers and sellers. When you can claim Capital Allowances on second-hand buildings When buying a second-hand commercial building with fixtures on which Capital Allowances have been, or could have been, claimed by the [&hellip;]<\/p>\n","protected":false},"author":120,"featured_media":1919,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[109,110],"tags":[611],"expertise":[470],"class_list":["post-1842","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-capital-allowances","category-construction","tag-construction","expertise-capital-allowances"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Capital Allowances on second-hand property purchases - Leyton United Kingdom<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/uk\/insights\/articles\/capital-allowances-on-second-hand-property-purchases\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Capital Allowances on second-hand property purchases\" \/>\n<meta property=\"og:description\" content=\"In this article, we explain the rules around claiming Capital Allowances on second-hand property purchases while also offering our advice for both buyers and sellers. 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