Let property: no capital allowances on plant and machinery - that includes integral features. We note errors in several tax publications which advise that capital allowances are available to property letting landlords. We also note that HMRC have also updated their guidance which states that no allowances are available.

Section 35 CAA 2001 denies plant and machinery capital allowances if you run a property business involving dwelling houses. There are some exceptions (see Property Profits or Losses) or you have a qualifying Furnished Holiday Letting. The integral features rules do not apply to plant and machinery used in a dwelling house and also because integral features are plant no capital allowances are available...Read More (subscription content) 

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