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Tax Allowances

Q: Can you tell me which types of expenditure on our new surgery building can be set off against tax?

A: Capital allowances can be claimed on certain fixtures int-egral to the building, such as electrical systems, cold water systems, air-cooling systems and lifts.

Integral fixtures can be claimed as part of the annual investment allowance, currently £100,000, but reducing to £25,000 from 6 April 2012.

Capital allowances on integral fixtures above the annual investment allowance are claimed at 10%, reducing to 8% from 6 April 2012. 

Jenny Stone

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