Policy paper

Increase in Structures and Buildings allowance for capital allowances

This measure introduces the new rate of Structures and Buildings Allowance for capital allowances from April 2020, some technical changes take effect from 11 March 2020.

• From: HM Revenue & Customs
• Published: 11 March 2020

Documents

Capital Allowances / Increase in rate of Structures and Buildings Allowances and technical changes

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Draft legislation

PDF, 63.5 KB, 4 pages

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Explanatory note

PDF, 121 KB, 3 pages

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Details

This measure confirms the new rate of Structures and Buildings Allowance from April 2020 and introduces a number of technical changes to the legislation, some with retrospective effect and others effective from 11 March 2020.

Published 11 March 2020