We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Decide whether to set up a charitable incorporated organisation (CIO), a charitable company or an unincorporated association or trust.
If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.
Find out if you can claim enhanced structures and buildings allowance relief on qualifying expenditure on structures and buildings in a UK Freeport or Investment Zone special tax site.
Divisional circular dated 27 April 2007, regarding the publication: Temporary demountable structures: guidance on procurement, design and use (third edition).
You can report a dangerous building to the local council
Get help if you’re a tax agent or adviser who has clients who claim capital allowances for structures and buildings.
Building regulation in England covering the structural elements of a building.
A study investigated how possible it is to build armoured rock structures for protecting coasts without using prepared foundations.
This technical note is about the new capital allowance available from 29 October 2018.
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 generic risk assessment relates to the foreseeable hazards and risks associated with collapsed structure incidents attended by fire and rescue authorities.
Information for asset owners - your questions answered.
This measure introduces changes to the existing allowance statement for structures and buildings allowance.
Information note about the statutory designation of structures and other features (natural or manmade) and the implications of designation for authorities.
This tax information and impact note is about an enhanced rate of Structures and Buildings allowance in Freeports.
Guidance on how to determine, monitor, assess and mitigate for the effects of 'toe scour'.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.