Abstract
The paper considers the capital allowances system for the purchase of existing buildings and, more specifically, the proposed tax relief changes for 2008 which will divide allowances into 'integral features' and trade-related plant. The paper goes on to examine changes such as enhanced capital allowances, the annual investment allowance and the introduction and impact of energy performance certificates. The paper concludes with advice to care home owners and managers when addressing capital expenditure to consider these issues, which may lie outside the expertise of the construction team, but may significantly influence both cost and, in the future, energy performance.
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