Property Capital Allowances

Are you making the most of your Property Capital Allowance deductions?


Capital Allowances allow commercial property owners (Company or individuals) to claim tax relief on qualifying capital expenditure. If you own or lease a commercial property, our experts are here to help you fully explore these highly valuable tax incentives.

We’re not talking about the standard Capital Allowances that are traditionally picked up by your accountant.


The problem is the definition isn’t always clear cut – and that means you

may not be receiving the relevant allowances against your Property Capital spend


Property Capital Allowances



Capital allowances are a form of tax relief for capital expenditure incurred on certain assets. Similar to depreciation, the relief is a write off of the expenditure over a certain period for certain assets in use for the purposes of the trade or rental business.

An individual or company building commercial premises for the purpose of leasing them out, is subject to a surcharge of 25% on the cost of the work undertaken.


What can be claimed?

A company may claim capital allowances on capital expenditure it incurs on certain types of business asset and business premises.

The cost of building, refurbishing, extending or purchasing commercial premises is an allowable deduction under Capital Allowances at 4% over 25 years.

The purchase of plant and machinery attracts an allowance of 12.5% over 8 years.

Capital Allowance advice from the experts


When it comes to your assets, knowing what actually qualifies as ‘plant and machinery’ is key. In most cases, plant and machinery includes the usual tangible assets used in the course of a business. The problem is the definition isn’t always clear cut and most plant and machinery items are usually missed when calculating a Property Capital Allowances claim, which means you could be losing out on significant tax benefits.

Our Capital Allowance experts provide a free, no obligation preliminary review of your entitlement to claim.


At Momentum, we see the big picture, covering all the factors you may need to consider, such as:

  • How do you distinguish a capital improvement from a basic building repair?
  • What happens if you sell the assets?
  • Can you claim an additional allowance if you are leasing the premises out?
  • Are allowances available to individuals?

Why you should talk to Momentum?

  • We are the experts in Property Capital Allowances
  • We work closely with you to ensure all your expenditure is captured and claimed
  • We guarantee you a professional service delivered by qualified specialists
  • We ensure all identified expenditure and activities meet the guidance.
  • We provide you with a comprehensive technical survey report to support your claim, to Audit standard
  • We use a contingency based fee model, so you only pay when your claim is successful
  • We are extremely passionate about your business and the value we can add


Click here to download our Property Capital Allowance Brochure

Contact our experienced Property Capital Allowance team today:

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