Structures & Buildings Allowance Calculator
Calculate the SBA: 3% a year straight-line on non-residential construction costs (10% in freeport tax sites), with first-year pro-rating and tax saving.
Daten geprüft · Juli 2026
What rate is the SBA?
3% per year straight-line on qualifying construction costs (33⅓-year write-off) — 10% per year in designated freeport and investment zone tax sites.
Quelle: GOV.UK — Claiming capital allowances for structures and buildings (gov.uk/guidance/claiming-capital-allowances-for-structures-and-buildings); freeport tax sites relief. · aktualisiert 2026
🧮
Fuellen Sie die Felder aus, um Ergebnisse in Echtzeit zu sehen
Gefaellt Ihnen dieser Rechner?
Erstellen Sie ein kostenloses Konto, um Ihre Berechnungen zu speichern, auf den Verlauf zuzugreifen und als PDF zu exportieren. Upgraden Sie auf Pro fuer alle 319 Rechner.
Eine Frage zu diesem Ergebnis?
Stellen Sie sie Solva, dem KI-Finanzberater von ActioFin — Antworten mit Quellen aus offiziellen Texten.
5 kostenlose Fragen pro Tag mit einem kostenlosen Konto
Alles über Structures & Buildings Allowance Calculator
📋Überblick+
Computes the Structures and Buildings Allowance: 3% per year straight-line on qualifying construction or renovation costs of non-residential buildings (a 33⅓-year write-off), or 10% per year in freeport and investment zone tax sites — pro-rated for the first year and converted into a tax saving at your marginal rate. Land cost never qualifies.
💡 Bewährte Vorgehensweisen
- Fixtures and integral features are plant & machinery — carve them out and claim the AIA or full expensing at 100% instead of 3%.
- On sale, the buyer inherits the remaining allowances, but the SBA you claimed is added to your disposal proceeds for CGT.
- An allowance statement is mandatory — without it the SBA entitlement is lost for ever.
🔢 Konkretes Beispiel
£1,000,000 of qualifying construction (plus £400,000 of land, excluded), brought into use mid-year: £30,000 annual allowance (3%), £15,000 in year 1, saving £7,500 a year at the 25% CT rate.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter qualifying construction or renovation costs (exclude land).
- 2
Mark freeport/investment zone site if applicable (10% rate).
- 3
Adjust months of use in the first year.
- 4
Read the annual allowance, first-year amount and tax saving.
📚Glossar+
- Straight-line 3%
- The same allowance every year for 33⅓ years until the full construction cost is relieved — unlike plant & machinery's reducing-balance pools.
- Qualifying costs
- Construction, renovation and conversion of non-residential structures from first non-residential use — excluding land, residential property and plant & machinery (claim AIA/full expensing for those).
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
5. Juli 2026
Quellen und Referenzen
GOV.UK — Claiming capital allowances for structures and buildings (gov.uk/guidance/claiming-capital-allowances-for-structures-and-buildings); freeport tax sites relief.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — Structures & Buildings Allowance Calculator
What rate is the SBA?+
3% per year straight-line on qualifying construction costs (33⅓-year write-off) — 10% per year in designated freeport and investment zone tax sites.
Does land qualify?+
No — land acquisition costs, planning permission tied to land value and residential property never qualify. Only construction, renovation and conversion costs do.
What happens when I sell the building?+
The buyer continues claiming the remaining allowances at the same rate, and the SBA you claimed is added to your sale proceeds when computing the capital gain.