Industrial

It is possible for owners of commercial property to claim capital allowances for qualifying plant and machinery fixtures.  Fixtures are items which have become part of the fabric of the building in law and do not include "loose" items. 

Qualifying fixtures can include:

  • hot and cold water systems
  • heating systems
  • electrical systems 
  • lighting systems
  • fire prevention equipment
  • kitchens
  • sanitary ware 

Case Study

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