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Business Premises Renovation Allowance (BPRA)

Renovating a qualifying building that is, or will be, qualifying business premises; or Capital repairs to qualifying business premises.

 

Business Premises Renovation Allowance (BPRA) 

BPRA is intended to give an incentive to bring derelict or unused properties back into use. BPRA gives an initial allowance of 100% for expenditure on converting or renovating unused business premises in a disadvantaged area.

Which buildings qualify for BPRA?

The building (or part of building):-

  • Must be in a designated disadvantaged area;
  • Must have been empty for at least a year before renovation works began;
  • Must have been last used for the purposes of a trade, profession or vocation or as an office;
  • Must not have been used as a dwelling; and
  • Must remain as a business premise after the renovations have taken place.

 

What capital costs can be claimed?

BPRA can be claimed on capital costs arising from:

  • Converting a qualifying building into qualifying business premises;
  • Renovating a qualifying building that is, or will be, qualifying business premises; or Capital repairs to qualifying business premises.

You can find details of which areas are classified as assisted and are therefore areas where BPRA is available here... 

 

FOR MORE INFORMATION:

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Telephone: 0151 644 4848