Policy paper

Enhanced Structures and Buildings allowances in Freeports

This tax information and impact note is about an enhanced rate of Structures and Buildings allowance in Freeports.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Enhanced Structures and Buildings allowances in Freeports

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Details

This measure introduces an enhanced rate of Structures and Buildings Allowance (SBA), available for businesses on qualifying expenditure for new non-residential structures and buildings constructed within Freeport tax sites

Published 3 March 2021