Capital allowance for classrooms
The situation is that the client rents what was an empty warehouse. The warehouse is then converted into classrooms and workshops, to enable the teaching of 14 to 16 year old students. We are looking at around a £50k spending for the classrooms etc.
So what would you class the breeze blocks and stud walling etc to be. Yes the building has been improved, so it could be argued that buildings allowance could be applied, but the client does not own the building. Yet if the client moved out, the classrooms etc would have to be removed prior to vacating the property.
I had a similar situation many years ago, but my grey cells are fading slowly and forgotten how I got round this one.