CA90100 - Structures and buildings allowance (SBA): outline: general conditions for making a claim

CAA01/S270AA

Entitlement to SBA is contingent on two categories of condition, the first set relating to the building itself and the second to the chargeable period in respect of which the person claims an allowance.

Conditions relating to the building

CAA01/PART2A only applies if the building satisfies all of the following conditions:

  • construction of the building is treated as beginning on or after 29 October 2018 CA90200
  • the construction or acquisition expenditure incurred on or after 29 October 2018 on the building was qualifying expenditure CA93000
  • the first use of the building after the qualifying expenditure was incurred was non-residential use CA92400.

Conditions relating to the chargeable period

A person is entitled to an allowance, in relation to a qualifying activity CA90400, for a chargeable period if both of the following conditions are satisfied on any day during that chargeable period:

  • the person has the relevant interest in the building in relation to the qualifying expenditure CA90510
  • the building is in non-residential use CA92400.

If the above conditions are met for only some days of the chargeable period, the allowance is reduced CA91300.

Timing conditions

There are two further timing conditions relating to the day in the chargeable period on which the above two chargeable period conditions are both satisfied.

First, that day in the chargeable period must fall after the later of the following two dates:

  • the day on which the building is first brought into qualifying use CA92100 by the person
  • the day on which the qualifying expenditure is incurred.

Second, that day in the chargeable period must fall within the 33 1/3 year period beginning with the later of the following two dates:

  • the day on which the building is first brought into non-residential use CA92400
  • the day on which the qualifying expenditure is incurred.