CA92400 - Structures and buildings allowance (SBA): use: non-residential use

CAA01/S270AA(1)(c),(2)(b)(ii), S270EA

For a building to qualify for SBA CA90100, the building’s first use must be non-residential. In most cases it is this first non-residential use of a building which commences the up to 33 1/3 year period of SBA entitlement CA92010.

Non-residential use is wider than qualifying use. Specifically, it does not require there to be a qualifying activity CA92100.

The SBA is proportionately reduced where the building is not in non-residential use throughout the whole of a chargeable period CA91300.

A building is in ‘non-residential use’ if it is in use which is not ‘residential’ use CA92500.

Non-residential use includes periods of disuse, provided these follow immediately after a period of non-residential use CA92900.