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Tax ReliefUK-wide

Structures and Buildings Allowance (SBA)

HM Revenue & Customs

Description

Capital allowance letting businesses write off the cost of constructing, renovating, or converting non-residential structures and buildings at a flat 3% a year, spreading the full deduction over 33⅓ years rather than claiming it all at once. An enhanced 10% rate (a 10-year write-off) applies to qualifying expenditure in Freeport and Investment Zone tax sites. Available to businesses paying Income Tax or Corporation Tax on construction contracts entered into on or after 29 October 2018, but doesn't cover land cost or residential/dwelling use.

Amount

3% per year of qualifying construction/renovation costs (writing off the full cost over 33⅓ years); an enhanced 10% rate (10-year write-off) applies to qualifying expenditure in Freeport and Investment Zone tax sites

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
  • Applicant must be a registered business.
  • Most relevant to: Construction, Manufacturing.
Notes
Available to businesses paying Income Tax or Corporation Tax; does not cover land cost or residential/dwelling use.
Requirement
Applies to non-residential structures/buildings where all construction contracts were entered into on or after 29 October 2018; claimant must hold the 'relevant interest' in the building and keep a written allowance statement.

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How to apply

Claim via your Self Assessment or Corporation Tax return, supported by a written allowance statement.

View official source

Last verified: 1 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.