Policy paper

Capital Allowances: Structures and Buildings Allowance

This Tax Information and Impact Note is about a new tax relief, the Structures and Buildings Allowance, for businesses incurring qualifying expenditure on new structures and buildings on or after 29 October 2018.



This note explains the introduction of a new Structures and Buildings Allowance (SBA), available from 29 October 2018 on qualifying costs for new non-residential structures and buildings.

Published 18 June 2019