CA91200 - Structures and buildings allowance (SBA): allowances: brought into qualifying use

CAA01/S270AA(2)(b), S270BB(3) and S270BJ(1)

The date on which a building is brought into use, whether that is qualifying use CA92100 or non-residential use CA92400 will depend upon the holder of the relevant interest, for example:

• a freehold building will be brought into non-residential use when it starts to be used for any purpose, other than residential, whether for a qualifying activity or not
• a freehold building will probably be brought into qualifying use when the freeholder begins to carry out a qualifying activity from the building
• a leasehold property is brought into use by the landlord on the date the commercial lease agreement begins, unless the lessee is treated as acquiring the relevant interest CA90600
• if a property requires renovation, the renovations are brought into use when the renovated parts of the building begin to be used.

You can only make a claim to SBA when the building comes into qualifying use.

There are provisions which are intended to simplify SBA claims in respect of further work on buildings already in qualifying use where parts of those buildings are brought into use on different dates within a chargeable period CA93450.