Industrial property is the type most often dismissed, on the reasoning that a shed is just a shed. That reasoning is wrong, and it is wrong by a large margin once you count what is bolted to it.
Check this propertyA warehouse has less fit-out per square metre than a hotel, but it has a great deal more square metres, and the plant it does contain is expensive. High-bay lighting across 100,000 square feet is a serious number on its own. Add the doors, the levellers, the sprinklers, the offices built inside the envelope and the welfare block, and the picture changes.
Not an exhaustive list, and not every item applies to every building. What counts in your case is established by survey, not from a page.
In most property types the argument is about how much of the building is secretly plant. In industrial property the argument is simpler: there is genuinely less plant per square metre, but the areas are large and the individual items are costly. It is also the type where recent expenditure on lighting replacement, solar and EV charging is most likely to have been treated as a facilities cost rather than looked at for allowances.
You own and occupy the unit
Both the original acquisition and everything you have installed since are in scope.
You lease the unit and installed racking, lighting or a mezzanine
Your expenditure, your allowances. Racking and mezzanines need looking at individually because treatment varies.
You are a landlord letting industrial units
Landlord works, estate infrastructure, yard lighting and shared services are all your expenditure.
You have run a lighting or solar replacement programme
Frequently posted as maintenance. Worth separating out, because much of it is capital and qualifying.
That is the most common assumption in this sector and it costs the most. The lighting alone across a large floorplate is usually a meaningful claim, before anything else is counted.
It depends on the racking and how it is installed. Some racking is plant, some forms part of the structure of a mezzanine, and the answer is a matter for the survey rather than a rule of thumb.
Solar has its own treatment and sits in the special rate pool. It is worth looking at alongside everything else rather than in isolation.
Other property types
A few questions about the property. No cost, no obligation, and a straight answer either way.
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