Capital Allowances Calculator

PLEASE NOTE: THIS CALCULATOR PRE-DATES BUDGET CHANGES 2008. 

THE QUANTUM OF ALLOWANCES INDICATED WILL BE BROADLY SIMILAR IF NOT HIGHER FOR EXPENDITURE POST APRIL 2008. 

HOWEVER THE RATE OF RELIEF AND TAX RATES FROM 1st or 6th APRIL 2008 WILL BE DIFFERENT THAN MAY BE DISPLAYED HERE.  WE ARE DEVELOPING A REVISED VERSION.  PLEASE CONTACT US IF YOU WISH TO DISCUSS HOWEVER THE CHANGES MAY IMPACT YOUR PROJECTS OR BUSINESS.

Property details

Type Select one Office - refurbishment/fit-out Office - with air conditioning Office - without air conditioning Hotel Shopping centre Shop fit-out Car dealership Pub/restaurant Retail warehouse Department store Industrial unit/estate Hi-tech/distribution unit Primary care - GP/dentist Hospital (private, PFI/PPP) Nursing/care homes Research facilities Major residential Arena/stadium/visitor attraction

Purchase or Construction

Purchase

Construction

Cost

Cost (GBP £)

Construction fees are included in this cost.

Organisation tax rate

Tax rate Select one Individual 22% - basic rate tax payer Individual 40% - higher rate tax payer Corporate 30% - standard rate Corporate 19% - lower rate Corporate - Enter other tax rate Partnership 40% Pension fund/Trust/Charity 0%

Other tax rate, %: