Renovating a qualifying building that is, or will be, qualifying business premises; or Capital repairs to qualifying business premises.
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.
The building (or part of building):-
BPRA can be claimed on capital costs arising from:
You can find details of which areas are classified as assisted and are therefore areas where BPRA is available here...
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LBW Chartered Accountants is the trading name of Jimalice Ltd, Company No 07105303. Company Registered in England & Wales Enterprise House, The Courtyard, Old Courthouse Road, Bromborough, Wirral, CH62 4UE