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.
Documents
Details
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