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HMRC have published a response to their consultation on the new Structures and Buildings allowance and in their final draft of the legislation and guidance have amended some of the original proposals.  

The new structures and buildings allowance  (SBA) is to be provided on eligible construction costs:

Responses to the consultation and draft legislation and the government’s proposals to deal with them include:

The final draft legislation has now been laid before Parliament with guidance on the new rules to be published alongside the final legislation in July 2019.

Links to our guides:

Structures and buildings allowances (SBA)

External link:

HMRC: Capital allowances for structure and buildings summary of responses
Final draft legislation