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Embedded Capital Allowances

Embedded Capital Allowances

90% of business/commercial property owners have never claimed them!


So what are‘Embedded Capital Allowances’?

These are items that also qualify for Capital Allowances but might be considered to be part of the building; for example toilets, baths, sinks, air conditioning and other things.

Who can claim?

Capital allowances are available on commercial property:
a) Owner-occupiers (i.e. tax payers’ trade premises including tenants), and
b) Investors (i.e. landlords).

All commercial premises contain ‘embedded’ items. These include fixtures such as electrical, water, heating and sanitary systems and many other assets. When valued correctly, the money spent on these assets may be written off for tax purposes, sheltering the owner’s business or rental profits from taxation.

Can you claim?


You / your business is potentially eligible to claim if you can answer yes to the two following questions

  • I am an owner of freehold / leasehold commercial property
  • I am a UK tax payer
  • You/your business has made profits in the last 2 years and/or expects to make profits over the next few years

What are the benefits of making a claim?

Claiming can result in a cash rebate from HM Revenue & Customs or a reduction in current and future tax bills or both.

The figures involved can be substantial with a recent case identifying over £700k of allowances that had been unclaimed so could be taken forward leading to a significant immediate repayment and reductions in future bills as the amount identified was written down.

Is there a cost to do this?

The really good news is that you can receive an accurate assessment totally free of charge or commitment. If you do subsequently decide to get a formal exercise done then this can be done on a totally contingency basis with all fees linked to the allowances actually identified and confirmed and those fees not paid until you have seen the benefit.

Don’t wait any longer to get money that you are entitled to!

Claiming Capital Allowances is a right not a privilege and is enshrined in Tax Law. You can start by looking at more information here – www.embeddedcapitalallowance.co.uk and then getting in touch if you would like to look at it in more detail