Capital allowances
made easy
Most commercial property owners are sitting on capital allowances they’ve never claimed – often without realising it. Our specialists identify what you’re eligible for, handle the process from survey to submission, and work directly with HMRC on your behalf, so you don’t have to.
The result: valuable tax relief unlocked, improved cash flow, and a lower overall tax liability – with expert advice tailored to your specific property and circumstances.
What is Capital Allowance?
A capital allowance is a form of tax relief available to UK commercial property owners on qualifying expenditure within their building – things like heating systems, electrics, lighting, and fitted fixtures that are often overlooked when a property is purchased or renovated.
CBS helps commercial property owners claim capital allowances on qualifying property expenditure – tax relief that can cover up to 40% of a property’s purchase cost, depending on the type of property and its use.
Commercial Property
We specialise in helping commercial property owners and investors identify and claim the capital allowances they're entitled to - even on properties bought years ago.
Significant Tax Relief
Depending on the property, capital allowance claims can unlock substantial tax relief - in some cases up to 40% of the purchase price - reducing your tax bill and improving cash flow.
Claim on Expenditure
Capital allowances can be claimed on qualifying expenditure for plant, machinery, and certain property purchases, directly reducing your taxable profits.
Property Embedded Fixtures & Fittings
These are among the most commonly missed opportunities - general accountants often overlook them, but identifying embedded fixtures and fittings is exactly where our specialist surveyors add the most value.
Eligible Buildings:
Offices
Industrial Units
Care Homes
Retails Units
Hotels and B&Bs
plus many more
Capital Allowance Process Simplified
This relief applies to “embedded fixtures” within a building used for business purposes – including kitchens, bathrooms, carpets, electrical systems, heating and ventilation, and drainage.
Despite qualifying, an estimated 8 out of 10 small businesses and property investors have never claimed the capital allowances they’re entitled to on these embedded fixtures.
01Consultation
We discuss your property’s capital allowance history and need basic details to pre-qualify your claim.
02Validation
Our technical team will assess your case to determine claim eligibility and estimate potential tax reductions.
03Survey
A qualified team member will conduct a remote capital allowances survey of your property.
04Report
Our technical team will compile a report evaluating the building and its qualifying fixtures.
05Final Consultation
A Qualified team member will present our findings back to you.
06Submission
We will electronically submit to HMRC after your approval. Any queries from HMRC will be handled by us.
Do I Qualify?
Use this calculator to estimate the capital allowances you can claim on qualifying business assets, and see how much tax relief this could bring!
Fill in your details below to access the CBS calculator:
Who can claim?
Any commercial property owner who operates a business, or runs a letting business, may be eligible to claim capital allowances. This includes property investors, landlords, and business owners who own the freehold or long leasehold of a commercial building.
What qualifies?
Capital allowances cannot be claimed on residential property.
However, mixed-use properties, HMOs (Houses in Multiple Occupation), and commercial properties – along with their qualifying fixtures – are all eligible.
How does it work?
Capital allowances aren’t just available on construction and refurbishment projects – they can also be claimed when purchasing a commercial property. Thanks to the capital allowances fixtures legislation, you’re able to apportion part of the purchase price to the plant and machinery within the building, such as heating systems, lighting, and fire alarms.
This means that even property bought several years ago could still hold unclaimed capital allowances, potentially unlocking significant tax relief for the current owner.
