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 Leyton — 25+ yrs, £1B+ claimed
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%
≈ BRG/Leyton no-win-no-fee basissuccess fee only
This is an indicative estimate, not tax advice. BRG identifies the opportunity and introduces you to Leyton, the regulated specialist who provides 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

Leyton's 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.