This a freeview at a glance guide to integral features.

What is an integral feature?

Integral features are those which are integral to a modern building.  Integral features come under the heading Plant and machinery but like Fixtures have to be considered separately because they are subject to a set different rules and rates of capital allowances.

The integral features rules apply to expenditure incurred on or after 1 April 2008 (corporation tax)/ 6 April 2008 (income tax).

The Annual Investment Allowance applies to expenditure on both integral features and plant and machinery.

The following are an integral feature

Any asset whose principle purpose is to insulate or enclose the interior of a building or to provide an interior wall, floor or ceiling which is intended to remain permenantley in place, will not count as an integral feature.

Special rate pool

Meaning of 'replacement'


Example 1:

Polly would like to replace the electrical system in her seaside restaurant.

Example 2:

Small print and Links

Capital allowances: Plant and machinery

Fixtures: Overview

Annual Investment Allowance

What is the Annual Investment Allowance? What are the limits? What expenditure qualifies?

Legislation: CAA 2001 s33A & 33B