Embedded Capital Allowances · UK Commercial Property

The 11 allowances hidden in your building.

When you buy, build or refurbish commercial property, a large slice of the cost is tax relief sitting unclaimed inside the fabric — wiring, heating, lifts, sanitaryware. Most owners never claim it. See what your property could unlock in 30 seconds.

15–45%
of qualifying spend can be embedded plant & machinery — depending on the property and works
No win, no fee
delivered by our specialist partners
2 years
to act after purchase before fixtures relief can be lost
Indicative ranges from published claim data. Not a guarantee — every claim needs a RICS survey.
The 11 allowances

There is no single HMRC "list of 11" — these are the distinct reliefs a commercial property can unlock. Tap any tile. Rates as of 2026; date-sensitive ones are flagged.

What could your property unlock?

A transparent estimate — adjust the qualifying percentage yourself. We show our working; the industry hides theirs.

25%
Mid-point of an indicative range, pre-set from your property type and whether it's a purchase, refurb or build — drag to model your own. The estimate shows a range, not a single number.
Estimated tax relief — indicative range
£32,000 – £46,000
realised against your taxable profits over time
Qualifying allowances (range)£160,000 – £230,000
Your effective tax rate25%
≈ no-win-no-fee basissuccess fee only
This is an indicative estimate, not tax advice. We Switch identifies the opportunity and introduces you to our partners — the regulated specialists who provide the survey, the advice and the claim. Actual relief depends on a RICS Red Book survey, a "just and reasonable" apportionment (s562 CAA 2001), and the property's fixtures/s198 history. Post-April-2014 purchases need the seller's pooling + a s198 election to have been done. Residential property is excluded.
How it works
01

Free eligibility check

We estimate the embedded relief in your property — no cost, no obligation.

02

RICS survey

Our partners' chartered surveyors + tax specialists itemise every qualifying fixture.

03

HMRC-compliant report

A defensible claim is filed into your tax return — current and recoverable past years.

04

You keep the relief

Pure success basis. No claim, no fee. Typical turnaround 4–8 weeks.