Categories for Plant & Machinery

Capital Allowances Budget 2021 – Super Deduction

Companies who are making significant capital investment over the next two years received a welcome boost from the budget. The budget introduced a new super-deduction of 130% for qualifying capital expenditure. The Chancellor explained a…

Capital Allowances & Carpets

Do Carpets Qualify for Capital Allowances Purposes? The reason for making this post is this is one question which does seem to be asked quite frequently judging by the number of internet searches that Google…

Good News for Hotels

Hotels are particularly suited to a Capital Allowances Claim As a rule Hotels are one of the most suited types of commercial property when it comes to making a claim for capital allowances. In this…

Capital Allowances on Doors?

Are capital allowances available on the purchase and fitting of doors? One of the useful things about studying “Google Analytics” for your website is that it does let you know what questions potential clients are…

Integral Features Explained

What are Integral Features? The rules on integral features were introduced in April 2008. Integral features are classed within the Capital Allowances Act 2001 (CAA01) as Plant & Machinery (P&M) and as such attract capital…