Disability Discrimination Act / Tax Relief

Disability Discrimination Act / Tax Relief

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We have a client who is self employed,works from home and claims for use of home as office. He is putting in a ramp to enable disabled persons access to his office and so that he will comply with the requirements of the Disability Discriminations Act. Can he claim tax relief for this as he must put a ramp in purely for commercial reasons ? Any thoughts would be much appreciated.
Keith

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By pondfield
10th Aug 2004 18:16

What Dawn Primarolo said on the subject
Although I still maintain that tax relief should be available on the basis of being wholly and exclusively for the purpose of the business I have found in Hansard a question posed in 2001 regarding costs incurred to meet the financial costs of complying with the Disability Discrimination Act 1995.

Dawn Primarolo: "Spending by business to meet the terms of the Disability Discrimination Act 1995 may qualify for tax relief under the general rules for writing off machinery and plant expenses against taxable income, the 40 per cent. first year allowance and the 4 per cent. tax relief for hotel building costs".

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By flurrymc
10th Aug 2004 13:07

I'm afraid not
I believe I disagree with Simon. The ramp will be a capital asset, indeed if permanent it will become part of the building. I have been unable to find any specific deduction in the legislation for disability access.
If the ramp is a moveable ramp and is wholly and exclusively used for the business then I would suggest that capital allowances would be available.
If the ramp is permanent and part of the building then no deductions will be available, until the property is sold when the cost will be allowed as a CGT cost.

Denis McCarthy
Tax Consultant, IRPC Taxation Services, a division of Croner Consulting

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By pondfield
06th Aug 2004 14:12

Basically, yes !
If he has disabled clients who need to visit his office then he must incur the cost to comply with the law so there is no doubt in my mind that tax relief is available.

I really cannot see why anyone putting in a ramp should not get tax relief as they may obtain new clients directly as a result of the fact that their office is accessible rather than their competitors which is not.

You didn't say if this was a fixed ramp or a moveable one but I don't think it makes any difference to the answer.

(Has he considered a moveable ramp which can be used only when required - rather than a fixed one which might effect the property value ? We have some at home which are stored when not in use).

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