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Allowances for a purpose built 'shed' / Workshop

Allowable expenses/capital allowances

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I am probably running over old ground here but have a client that has asked the question (before putting into action) how he can construct a workshop in his garden purely for business use that will be allowable under capital allowances/revenue expenses.

He is self employed (not VAT registered) and repairs static motorhomes and caravans for a business. The intention, as I understand it is to build a 'moverable' structure to store tools and use as a work shop when repairing elements from home. There will be no personal use and the structure will not be permanent.

Any advice will be greatly appreciated.



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By lesley.barnes
17th Jun 2019 17:12

Have you had a look at CA22110? I would say the structure wouldn't be allowed under capital allowances even though it is moveable. CA22110 looks at the intention and says being "moveable" isn't enough it is whether he intends to move it or not that appears to be the issue.

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