CA92900 | Structures and buildings allowance (SBA): use: disuse following non-residential use

CAA01/S270AA(3)

A building that was in non-residential use prior to falling into a period of disuse is treated as if it has continued to be in non-residential use. It should be noted that the non-residential use should not be insignificant to meet the requirements of CAA01/S270CE(2), for any period of disuse to qualify.

Each person that holds the relevant interest, and has brought the building into qualifying use, may continue to claim SBA for periods of disuse that follow on from non-residential use. While such a building remains unused, SBA will continue to be available for the rest of the 33 1/3 year period that started with the first non-residential use, unless they dispose of the relevant interest.

If a building changes to residential use, entitlement to SBA will cease CA91300.