Capital allowances • Sussex
Capital Allowances and Commercial Property Tax in Haywards Heath
Equipment, vans, machinery and the fixtures in commercial property can all reduce your tax bill. We make sure every qualifying purchase is claimed at the best rate, and fixtures are not lost when property changes hands.
- AIA and full expensing claimed
- New 40% first-year allowance
- Commercial property fixtures claims
- Structures and buildings allowance
Capital allowances key figures (2026/27)
| Allowance | Rate |
|---|---|
| Annual Investment Allowance | 100% on up to £1 million a year of qualifying plant and machinery |
| Full expensing (companies) | 100%, uncapped, on new main-rate plant and machinery |
| 40% first-year allowance | From 1 January 2026, on new main-rate plant and machinery, including for sole traders and partnerships |
| Main pool writing down allowance | 14% (reduced from 18% from April 2026) |
| Special rate pool | 6% |
| Zero-emission cars | 100% first-year allowance until April 2027 |
| Structures and buildings allowance | 3% a year on qualifying construction costs |
Commercial property
Buying a commercial property
Fixtures such as heating, lighting and electrical systems can qualify for allowances. A fixtures election must be agreed with the seller or the claim can be lost.
Selling a property
Agreeing the fixtures value protects you from a clawback and can be a negotiating point.
Fit-outs and refurbishment
Splitting costs between allowable fixtures, repairs and building works to maximise relief.
Furnished holiday lets
The special regime ended in April 2025. We review what this means for allowances on your property.
Capital allowances FAQs
- What is the difference between AIA and full expensing?
- AIA gives 100% relief on up to £1 million a year and is available to all businesses. Full expensing is uncapped but only for companies buying new main-rate assets.
- Can I claim on a car?
- Cars do not qualify for AIA or full expensing. Zero-emission cars get 100% first-year allowance, others go into a pool at 14% or 6% depending on emissions.
- I bought a commercial property years ago. Is it too late?
- Often not. Unclaimed fixtures can sometimes still be claimed if you have not sold the property. We can review it.
Buying equipment or property?
Book a free consultation with our Haywards Heath team.
This page is general information for 2026/27, not personal tax advice.