Who can claim the Structures and Buildings Allowance? What expenditure is eligible? How to make a claim? 

Subscribers see Structures and Buildings Allowance (subscriber guide)

This is a freeview 'At a glance' guide to the Structures and Buildings Allowance.

At a glance

How do I claim the extra 1% allowance pre-April 2020?

What type of expenditure qualifies for the SBA?

What are qualifying activities?

SBA applies to capital expenditure on structures and buildings used for qualifying activities. Qualifying activities include:  

 Structures and buildings include:

Can I claim the SBA on expenditure on dwellings and land?

How does the SBA apply to leasehold property?

What if my expenditure qualifies for other capital allowances?

How do I deal with qualifying expenditure which has multiple uses?

Do renovations and later additions to the property qualify?

What about changes in the use of the structure or building?

What about when the building or structure is sold?

What is an allowance statement?

Anti-avoidance rules

Where can I obtain more information?

I need more help!

Useful guides on this topic

Plant and Machinery: Allowances
What capital allowances are available on plant and machinery? How do you calculate them? What are qualifying activities?

Annual Investment Allowance (AIA)
What is the Annual Investment Allowance? What are the limits? What expenditure qualifies?

Fixtures: Overview
What are fixtures? How do I claim lost or unclaimed fixtures? When must fixtures be pooled? What is the fixed value requirement?


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