- Project plans
- Project activities
- Legislation and standards
- Industry context
Last edited 18 Dec 2017
Capital allowances for construction
- Plant and machinery (lifts, escalators, mechanical and electrical plant, information and communications technology, equipment, furniture, fittings and office equipment).
- Thermal insulation for industrial buildings.
- Making certain buildings comply with the part B of the building regulations (fire safety).
- Safety measures for sports grounds and stadia.
- Security systems if there is a special threat to the use of the building.
- Scientific research and development facilities.
- Enterprise zones in relation to industrial and commercial buildings, including hotels.
The tax relief allowed relates to the reduction in value (depreciation) of the qualifying assets. The percentage of annual depreciation depends on the item claimed and the size of the business making the claim.
The percentage of annual depreciation depends on the item claimed and the size of the business making the claim. The client's finance director or in-house tax team may quantify the level of qualifying expenditure, or they may appoint a specialist capital allowances advisor. Capital allowances services are offered by specialist boutique firms, large and mid tier accountancy firms (who employ chartered surveyors) and cost consultants.
 Find out more
 Related articles on Designing Buildings Wiki
- Base construction.
- Building Regulations.
- Business case.
- Capital costs.
- Capital gains tax.
- Cost consultant.
- Cost plans.
- Enhanced Capital Allowance scheme.
- ECA Water Scheme.
- Fit out.
- Net Present Value.
 External references
- HMRC: Capital allowances.
Featured articles and news
When is there a right to light, and what happens if it is obstructed?
What would the nationalisation of economic infrastructure mean for GB?
A new guide to improving value by reducing design error.
We've reached 80,000 page views a day and 10,000 registered users. Why not join them?
A masterplan is a framework within which a location is encouraged to develop or change. Read our introductory article.
New consultation announced on a specialist Housing Court to settle landlord-tenant disputes.
ICE responds to a transport consultation advising the government to make decisions enabling more inclusive cities.
BRE and Loughborough University complete first phase refurbishment of demonstration home.
How the risk of collapse of fibrous plaster ceilings is being addressed in theatres.
If you’re a great writer and have practical experience of the construction industry, it could be you.
Frustrated by long documents or technical jargon? Put off by sign-up forms or costs? Take this 5 min survey to help improve construction knowledge.