Policy paper

Business Premises Renovation Allowance

This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.

Documents

Details

Legislation will be introduced in Finance Bill 2014 to amend Part 3A of CAA 2001 to clarify the scope of the expenditure that qualifies for Business Premises Renovation Allowance.

Published 19 March 2014