Capital Allowance Act 2001

The Capital Allowances Act 2001 offers valuable tax relief for certain business expenses, helping to reduce taxable profits and potentially generate tax rebates.

Which expenditures qualify?

Instead of using depreciation in accounts, capital allowances can be claimed on qualifying expenditures such as:

Plant and machinery
Industrial and agricultural buildings
Research and development
Mineral extraction and know-how

Structured Relief Over Time

While not all assets qualify (e.g., land), capital allowances provide a structured way to claim relief over time. These claims are optional and require expertise to identify and value eligible items.

That’s why Hypertech partners with businesses to uncover and maximise claims on Embedded Capital Allowances, unlocking tax savings for commercial property owners.

You could be entitled to thousands of pounds in unrealised tax savings

Click below to find out how we could help you claim tax relief through Embedded Capital Allowances