Structures and Buildings Allowance (SBA)

Claiming Structures and Buildings Allowance (SBA) for Commercial Property

The Structures and Buildings Allowance (SBA) provides tax relief on the cost of constructing, renovating or converting non-residential buildings. Introduced in 2018, it enables businesses to effectively write down qualifying expenditure over time, which helps reduce taxable profits and therefore helps generate tax savings. Essentially the relief helps reduce the overall cost of investment in commercial property.

Unlike Plant and Machinery Capital Allowances, SBA provides relief for the structural fabric of a building. Relief is available for buildings including office, retail premises, factories, warehouses and hospitality venues such as restaurants and hotels. Our specialists help identify qualifying expenditure which is eligible for SBA and ensure that the correct processes are followed to enable businesses and investors to obtain the tax savings.

How can CapexOwl help you claim SBA?

Eligibility assessment – we review your project to confirm which elements qualify for SBA tax relief.

Detailed cost analysis – we break down construction and renovation expenditure, and cross check against tax legislation to ensure that we only claim what is permitted.

Claim preparation – we produce robust claim schedules, highlighting the amounts which qualify for SBA

Integration with wider Capital Allowances strategy – We align SBA with your wider Capital Allowances planning to maximise total relief

Ongoing compliance – we monitor claims regularly, and assist with claiming the reliefs

Structures and Buildings Allowance (SBA)

Claiming Structures and Buildings Allowance (SBA) for Commercial Property

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