Capital Allowances – Changes

New fiscal incentives
Filling the gap introduced by the ECA (Enhanced Capital Allowances) scheme. Encouraging better performing building standards. Planning for the likely financial framework that will introduce tax incentives for newbuild projects
Understand the implications of boosting sustainability targets and setting ‘zero carbon by 2050’
Use tax incentives to improve profitability of refurbishments
Identify potential allowances early to afford higher specifications
Optimise returns to increase appeal to investors
Post-election - what could we expect?