If you can answer yes to the following questions then it is likely you can claim capital allowances:

• Are you a taxpayer ?
• Are you using the assets in the course of your trade ?
• Have you incurred capital expenditure ?
• Is the property NOT held as trading stock ?

Examples of businesses that currently claim capital allowances:

• Leisure companies including hotels, restaurants,
cinemas, golf clubs
• Property investment companies
• Owner managed businesses
• Manufacturing companies
• Financial companies such as banks, insurance
companies
• Landlords and tenants incurring expenditure on fit-outs
/ refurbishment’s