Capital Allowances Planner

Written by Scott Jones, founder of CommercialPropertyKiln.

Year-one tax relief on plant, integral features and structures — AIA, full expensing, 40% FYA and SBA.

This calculator provides estimates based on current UK tax rates and regulations. It is not financial advice. Results depend on your individual circumstances. Consult a qualified accountant for advice specific to your situation.

Capital allowances planner

The year-1 tax relief on plant, integral features or structures in a commercial property.

Qualifying expenditure (£)

Type of expenditure

Plant & machinery (main pool).

Who owns it?

The asset is in a property let to tenants (held for leasing). This excludes full expensing but not the 40% FYA or AIA.

Your marginal tax rate (%)