Can you claim aia on integral features

So if, for example, a business installs a new permanent false ceiling in its premises, in order to conceal new wiring and service pipes, expenditure on that ceiling would not qualify for PMAs. Expenditure on the provision or replacement of integral features is one type of special rate expenditure SA 1 b.

Other types are expenditure on thermal insulation and expenditure on long-life assets. In common law, such systems could either be part of the premises and not plant; or plant; or a mixture of premises and plant, depending on the circumstances.

The provisions introduced in have simplified this issue by treating all of the integral features identified above as if they were plant, so that it is no longer necessary to distinguish between different types of electricity and cold water systems and such like.

Businesses can use the AIA to claim expenditure on integral features. If WDAs are claimed they must be claimed at the special rate rather than at the higher main rate. To help us improve GOV. It will take only 2 minutes to fill in. Cookies on GOV. Accept additional cookies Reject additional cookies View cookies. Hide this message.

Contents CA CA General exclusions The AIA is not available on expenditure incurred: in the chargeable period in which the qualifying activity is permanently discontinued on the provision of a car CA wholly for the purposes of a North Sea ring fence trade CA where the asset is provided in connection with a change in the nature or conduct of a business carried on by someone else and the main benefit, or one of the main benefits, that could reasonably be expected from the change is obtaining an AIA.

Example Smithson Plc is a business that has already used up its AIA for its current chargeable period. Previous page Next page. Print this page. Is this page useful? Maybe Yes this page is useful No this page is not useful. Put simply, a capital allowance is an expenditure that a UK or Irish business can claim against its taxable profit. To figure out exactly what you can save, we first need to think about annual investment allowance or AIA.

Unfortunately, tax relief is only available on the actual cost to the company. So where a grant has been used to fund a purchase, only the net amount i.

We know, it can get a little confusing! But luckily, Paula provided us with this example to demonstrate. Everything on there is tax-deductible in some way.