Business Premises Renovation Allowance (BPRA), a relief which can provide 100% relief for expenditure on converting or renovating unused commercial property for business use, comes to an end on 31st March 2017 (5 April 2017 for companies).

There are a number of conditions to meet for the property itself, the area the property is situated, the person doing the work, and the subsequent use of the property, but the types of expenditure that qualify for the relief are generous, including building work, professional fees and managment fees as well as some plant and machinery.

Relief is only available for expenditure incurred on or before the dates above, so if you are considering a project which might qualify for this relief if could be worthwhile checking the qualifying conditions and bringing forward expenditure where possible. 

See our guide Business Premises Renovation Allowance (BPRA)