Threads / Capital Allowances: Full Expensing / Enhanced Structures and Buildings allowances in Freeports
Policy Paper Published 3 Mar 2021 HM Revenue & Customs ↗ View on GOV.UK

Enhanced Structures and Buildings allowances in Freeports

This tax information and impact note is about an enhanced rate of Structures and Buildings allowance in Freeports.

▤ Verbatim text from source document

This measure introduces an enhanced rate of Structures and Buildings Allowance (SBA), available for businesses on qualifying expenditure for new non-residential structures and buildings constructed within Freeport tax sites