Policy paper

Capital Allowances: Structures and Buildings Allowance

This Tax Information and Impact Note is about a new tax relief, the Structures and Buildings Allowance, for businesses incurring qualifying expenditure on new structures and buildings on or after 29 October 2018.

From:
HM Revenue & Customs
Published
18 June 2019

Documents

Capital Allowances: Structures and Buildings Allowance

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Details

This note explains the introduction of a new Structures and Buildings Allowance (SBA), available from 29 October 2018 on qualifying costs for new non-residential structures and buildings.

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Published 18 June 2019

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