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• Reclaiming Capital Allowances on Commercial Property

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Commercial Property and Capital Allowances

You may want to investigate whether there are any capital allowances available for you to reclaim. You can reclaim expenditure on your commercial property against your overall tax liability.

Certain types of expenditure on commercial property which may be eligible for capital allowances include:

• Costs for providing flat conversion/renovation/repair/access above commercial premises (Flat Conversion Allowance): This is a 100% allowance designed to encourage the conversion of commercial properties to residential use.
• Costs for renovating commercial properties in disadvantaged areas (Business Premises Renovation Allowance). Find out if your area is eligible here: This is a 100% allowance designed to bring unused commercial properties back into business use.
• Expenditure on integral features to commercial properties (Features Integral to Buildings): This qualifies for writing down allowances at the rate for the special rate pool (10 per cent). Integral features could include: electrical systems, lifts, escalators, air conditioning and cold water systems etc. Capital allowances cannot be claimed for properties that are used as a dwellinghouse.

*Contains public sector information licensed under the Open Government Licence (Updated 08 February 2017)

This is not a definitive list. There may be other criteria qualifying for each allowance and you should seek a professional tax advice on this subject.