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CA93150 | Structures and buildings allowance (SBA): qualifying expenditure: expenditure on construction or acquisition: expenditure on construction of a building

From HM Revenue & Customs · Capital Allowances Manual

The following expenditure is treated as if it were expenditure on the construction of a building:

  • expenditure incurred on the renovation or conversion of a part of a building

  • expenditure incurred on repairs to a part of a building that are incidental to the renovation or conversion of that part

  • capital expenditure incurred for the purposes of preparing land as a site for the construction of a building (but not excluded expenditure on altering land as listed in CAA01/S270BG(4) CA94010.)