What items can form part of a Capital Allowance Claim?

What items can form part of a Capital Allowance Claim?

But...

Do you know what 'plant & machinery' is?

Many people might think of big pieces of machinery, JCB diggers, and expensive equipment.

However, in reality, 'plant and machinery' can be anything that is fixed to your commercial building.

In a hotel this could be:

  • Magnetic door holders
  • Shower mixer units
  • Electrical towel radiators
  • Bar & kitchen fittings
  • Decking
  • Or even a tennis court

In a care home this could be:

  • Bathroom fittings & grab rails
  • Sanitary appliances
  • Smoke detectors
  • Kitchen extraction unit
  • Heating Systems

In an office space this could be:

  • Key safe boxes
  • Telephone systems
  • CCTV cameras
  • Or even a doorbell

In a car dealership this could be:

  • Illuminated signs
  • External floodlights
  • Electric motors on the gates
  • Fixed machinery

Were you surprised by some items on this list?

If you own a commercial property (or even if you lease one), you may be able to make a Capital Allowance Claim. Speak to the STax team, and we can carry out a desktop review to assess the potential claim value.

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