Capital allowances by property type
What actually qualifies differs a great deal between a warehouse and a hotel kitchen, so each type has its own page rather than a shared list. The last one is for tenants: you do not have to own the building to claim on a fit-out you paid for.
Offices
What qualifies inside an office building, why Cat A and Cat B fit-out are treated differently, and what a tenant who paid for their own fit-out can claim.
What qualifies
Retail units
What qualifies in a shop or retail unit, why repeated refits matter more than the original purchase, and what a tenant can claim on a shopfit.
What qualifies
Industrial and warehouse
Warehouses look bare, which is why their allowances get missed. What actually qualifies in an industrial unit, from high-bay lighting to dock levellers.
What qualifies
Hotels, pubs and restaurants
Hospitality carries more qualifying plant per square metre than any other commercial property type. What counts, and why the refurbishment cycle matters.
What qualifies
Care homes
Care homes carry an unusual density of qualifying plant, from nurse call and hoists to hot water and specialist bathing. What qualifies and what to look for.
What qualifies
Surgeries and clinics
Medical and dental premises carry specialist ventilation, plumbing and treatment room fit-out well beyond an ordinary office. What qualifies.
What qualifies
Gyms and leisure
Gyms carry heavy ventilation, hot water and changing room provision. What qualifies in a leisure facility, and how pool plant is treated.
What qualifies
Holiday lets
The furnished holiday lettings rules changed from April 2025. What that means for capital allowances on holiday accommodation, and what is still available.
What qualifies
Leased property you fitted out
You do not have to own the building. If you paid for the fit-out of a leased property, the relief generally follows your money rather than the freehold.
What qualifies