Capital Allowances for UK Property Investors 2026/27: The Four-Axis Decision Framework Under CAA 2001

Most landlord capital-allowances guides start with the wrong question. They open with "what kind of equipment qualifies" and reach for a list of kitchens, boilers and carpets. That list is misleading for the majority of UK property investors, because for ordinary residential lettings the answer is mostly nothing: the Capital Allowances Act 2001 blocks plant-and-machinery allowances on plant inside a dwelling-house before the question of equipment type ever lands. Getting the framework right means asking four upstream questions, in order, before any list of qualifying assets is useful.

The four questions are: who is claiming, on what kind of property, on what kind of expenditure, and through which vehicle. Each question is an axis. The combination of the four axes determines whether a claim exists at all, and if it does, which CAA 2001 route delivers the relief. This pillar walks the framework as it stands for the 2026/27 tax year, with the post-FHL-abolition rules in CAA 2001 s.15, the permanent £1m Annual Investment Allowance, the company-only full-expensing route at s.45S, the 3 per cent Structures and Buildings Allowance, the in-force first-year allowances, and the s.35 dwelling-house restriction that disqualifies most residential lets from the start.

The CAA 2001 s.35 dwelling-house rule sets the gate

Before any allowance question is meaningful, the gate set by Capital Allowances Act 2001 s.35 (Exclusion for plant or machinery for use in a dwelling-house) needs clearing. The provision blocks plant-and-machinery allowances where expenditure is incurred on plant for use in a dwelling-house and the qualifying activity is an ordinary UK property business, an overseas property business, or special leasing of plant. Boilers fitted inside the let unit, kitchens, baths, carpets, fitted wardrobes and similar plant inside a dwelling are out of qualifying expenditure under s.35 from the start, regardless of which other CAA 2001 vehicle the investor wants to use.

The relief landlords actually use for those items is not in the Capital Allowances Act at all: it is the Replacement of Domestic Items Relief in Income Tax (Trading and Other Income) Act 2005 s.311A, which gives revenue-style relief for like-for-like replacement of domestic furnishings, calculated outside the capital allowances framework. Treating s.311A relief and capital allowances as substitutes for one another is the legacy-pool drafting error that has propagated through landlord guidance for years.

The narrow crack in s.35 is plant in the common parts of a building containing more than one dwelling. A block of flats with a communal hallway, lift, boiler-room and fire-alarm system holds plant that is not in any single dwelling-house, and HMRC accepts at CA21210 of the Capital Allowances Manual that plant serving those common parts falls outside the s.35 restriction. A multi-floor HMO with a shared kitchen, communal heating system or laundry room holds plant that can similarly qualify. The crack is narrow because the plant must genuinely serve the common parts, not be allocable to any single let unit; in-unit plant remains blocked. Bucket sibling page C7 covers the HMO common-parts mechanics in depth.

Axis 1: Who is claiming

The claimant axis determines which vehicles are even available, before any property or expenditure type is tested. There are five claimant categories that matter for property investors in 2026/27.

Individual investor (sole or joint). An individual landlord operating a UK property business has access to AIA and the main / special-rate pools, but not to full expensing (s.45S is company-only) and not to the special-rate 50 per cent FYA (also company-only). For residential lets, the s.35 dwelling-house restriction blocks plant-and-machinery allowances on in-unit plant anyway; the relief routes that remain are the s.311A replacement relief on furnishings, the common-parts narrow crack where applicable, and the SBA on any non-residential structure they hold (rarely material for the typical residential portfolio). For commercial property held personally, the individual can claim AIA up to £1m, main-pool WDA at 18 per cent reducing balance on residual main-rate spend, and special-rate-pool WDA at 6 per cent reducing balance on integral features and long-life assets.

Individual with grandfathered former-FHL pool. Pre-1 April 2025 (corporation tax) or pre-6 April 2025 (income tax), a UK or EEA furnished holiday let was a separate qualifying activity under the now-omitted CAA 2001 s.15(1)(c) and s.15(1)(da), with broader plant-and-machinery scope than ordinary property businesses. The Finance Act 2025 Schedule 5 Part 3 abolition transferred the existing pool balance into the corresponding ordinary property business pool from the commencement date; writing-down continues on the transferred balance, but no new in-unit plant expenditure qualifies post-commencement. Bucket sibling page C8 walks the grandfathered-pool mechanics.

Property SPV (LtdCo investor). A limited-company investor holding commercial property or HMO common parts has the broadest claim base. AIA at £1m is available on AIA-qualifying spend. Full expensing under s.45S is available on unused and not second-hand main-rate plant. The 50 per cent special-rate FYA is available on the integral-features and long-life-asset slice above the AIA cap. The main pool and special-rate pool absorb the residual. Where the SPV sits in a HoldCo group, the £1m AIA may be shared with related companies under s.51E (with s.51G shared-premises or similar-activities tests biting): bucket sibling page C4 covers the allocation mechanics for HoldCo plus SPV structures.

Property LtdCo developer / trader. A developer holding plant for use in a trading qualifying activity (CAA 2001 s.15(1)(a)) accesses every vehicle available to an investor company plus the trade-specific carve-outs: full expensing applies on trading plant, the special-tax-site FYA at CAA 2001 s.45O applies on Freeport / Investment Zone plant used in trading qualifying activities, and the trading-loss relief rules give the development outfit more flexibility on year-of-incurring deductions than a pure-investor SPV. Land remediation relief at CTA 2009 Part 14 (a sister regime, 150 per cent of remediation spend; bucket sibling page C9) is a developer-investor staple that sits outside CAA 2001 entirely.

Partnership or LLP. Partnerships and LLPs flow through to underlying members (individuals or corporates) for tax purposes. Member-by-member access to vehicles applies: the corporate member can use full expensing on its share of qualifying expenditure; the individual member cannot. AIA at partnership level is shared between members based on profit-sharing ratio. The complexity is real and the operational error rate is high; for any LLP-held commercial property, mapping the AIA / FYA / pool flow per member is the necessary precondition to a defensible claim.

Axis 2: What kind of property

The property-type axis interacts with the claimant axis to determine the scope of qualifying expenditure. The five operating categories are residential (single let), residential (HMO with common parts), commercial property (offices, retail, industrial, warehouses), mixed-use property (commercial ground floor with residential above), and former FHL holding grandfathered pool balance.

For single-let residential, the s.35 dwelling-house restriction is the binding constraint on plant-and-machinery allowances and SBA is unavailable too because CAA 2001 s.270CF (Exclusion: residential use) excludes buildings in residential use from SBA, with s.270CF(5) confirming that any part of a building used as a dwelling-house is not in qualifying use even if it is also used for other purposes. A single-let BTL is excluded from both Part 2 (P&M) and Part 2A (SBA) of CAA 2001; the relief route is s.311A replacement and revenue-side repairs deduction, no more.

For HMOs with genuine common parts, the s.35 narrow crack opens for plant in those common parts. Plant inside individual let units remains blocked. SBA is still blocked because the dwelling-house exclusion in s.270CF(5) takes any part used as a dwelling-house out of qualifying use, and an HMO's let units are dwelling-houses for that purpose.

For commercial property (any non-residential building or structure first brought into non-residential use), the full CAA 2001 framework opens. Plant-and-machinery allowances on integral features and removable plant are available subject to the AIA / FYA / pool allocation. SBA on the building shell construction or acquisition cost is available at 3 per cent straight-line over 33 and a third years where the 29 October 2018 construction-start gate is met and an allowance statement has been written. The combination of P&M routes (for plant) and SBA (for shell) is the working model for commercial-property tax planning.

For mixed-use property, the apportionment between the residential and non-residential parts is the load-bearing question. SBA cannot apply to the residential part (s.270CF(5) takes any dwelling-house part out of qualifying use), and the dwelling-house restriction blocks P&M on plant in the residential units. The non-residential part follows the full commercial-property framework. The apportionment basis must be just-and-reasonable (s.35(3) for plant; HMRC guidance for SBA in CA90150 and following). Common drafting error: treating the whole building's SBA expenditure as qualifying when the residential part's share should have been excluded entirely.

For former FHL property holding grandfathered pool balance, the rules are now transitional. Writing-down on the transferred balance continues under the ordinary property business rules; no new in-unit plant expenditure qualifies; existing common-parts plant claims survive on their own footing. Bucket sibling page C8 covers the operating mechanics for this category.

Axis 3: What kind of expenditure

The expenditure-type axis sits underneath the claimant and property axes. Once the gating questions are clear, the expenditure split determines which CAA 2001 vehicle the relief flows through. The five operating expenditure categories for commercial-property work are main-rate plant, special-rate plant (integral features and long-life assets), structures and buildings (the shell), land and land-acquisition costs, and remediation expenditure.

Main-rate plant is the residual category: plant and machinery that is not on List A of s.21 (the building shell), is not on List B of s.22 (structures, works), is not an integral feature within s.33A, and is not on the special-rate carve-out list for other reasons. Examples include removable furniture, computer equipment, machinery, and many trade-specific items on List C of s.23 that are restored back into plant from the building-and-structures exclusions. Main-rate plant attracts AIA on the first £1m, then 100 per cent full expensing (companies only, unused and not second-hand only) on excess company spend, then the main pool at 18 per cent reducing-balance WDA on residual.

Special-rate plant comprises integral features under CAA 2001 s.33A (electrical systems including lighting; cold-water systems; space and water heating, powered ventilation, air cooling and air purification systems and the floors and ceilings forming part of such systems; lifts, escalators and moving walkways; external solar shading), long-life assets under CAA 2001 s.90 (assets with expected useful economic life of 25 years or more where annual qualifying long-life spend exceeds £100,000), thermal insulation expenditure under s.28, and certain other items. Special-rate plant attracts AIA on the first £1m, then the 50 per cent special-rate FYA (companies only, unused and not second-hand only) on excess company spend, then the special-rate pool at 6 per cent reducing-balance WDA on residual.

Structures and buildings (the shell) attract SBA under CAA 2001 Part 2A on the construction or acquisition cost of the non-residential building or structure, at 3 per cent straight-line over 33 and a third years (or 10 per cent over 10 years on special-tax-site qualifying expenditure). The 29 October 2018 construction-start gate is binding: pre-gate construction cannot be brought into SBA. The allowance statement requirement under s.270IA is binding: without a statement, the qualifying expenditure is treated as nil and the SBA is lost. Bucket sibling page C3 covers the SBA mechanics including the allowance statement format.

Land and land-acquisition costs are excluded from SBA by CAA 2001 s.270BG (Acquisition or alteration of land etc) and have never qualified for plant-and-machinery allowances. SDLT, LTT or LBTT paid on acquisition, professional fees of acquisition, and planning permission costs all fall within the s.270BG exclusion. The CGT base cost route absorbs them on eventual disposal.

Remediation expenditure on contaminated or derelict land falls within the sister regime at Corporation Tax Act 2009 Part 14: Land Remediation Relief delivers 150 per cent of qualifying expenditure as a corporation tax deduction (or a 16 per cent payable tax credit where the company is in loss), entirely outside the CAA 2001 framework. The relief is company-only and applies to qualifying land remediation expenditure on a polluted-state property acquired in arm's-length conditions. Bucket sibling page C9 walks the LRR mechanics for developer-investor structures.

Axis 4: Which vehicle delivers the relief

The vehicle axis pulls together everything above into a specific CAA 2001 mechanism. The six in-force vehicles for property investors in 2026/27 are AIA, full expensing, the special-rate 50 per cent FYA, the main and special-rate pools, SBA, and the targeted other FYAs (low-emission cars, EV charging points, special tax sites). Each has gating conditions; mistaking which one applies is the source of most claim errors.

AIA (CAA 2001 s.51A). 100 per cent write-off in the period of incurring, up to the £1m cap, on AIA-qualifying plant-and-machinery expenditure. The £1m cap was made permanent at that level by Finance (No. 2) Act 2023 s.8, with the substitution into s.51A(5) taking effect from 11 July 2023 and applying for chargeable periods beginning on or after 1 April 2023. Available to individuals, companies and partnerships. Cars are excluded by CAA 2001 s.38B. Residential-let in-unit plant is excluded by the s.35 dwelling-house restriction (same as all P&M allowances). For groups, the s.51E plus s.51G related-companies test means one cap may be shared between multiple SPVs.

Full expensing (CAA 2001 s.45S). 100 per cent first-year allowance on main-rate plant. Companies-only. Unused and not second-hand only. Inserted by Finance (No. 2) Act 2023 with effect from 1 April 2023. Made permanent at Autumn Statement 2023; the section as enacted has no sunset clause. Excluded for plant let to another person under the general s.46 leasing-out exclusion (Autumn Budget 2024 announced an extension to leased plant but the commencement appointment order had not appeared on legislation.gov.uk as of May 2026; this remains pending).

Special-rate 50 per cent FYA (companion to full expensing). 50 per cent first-year allowance on special-rate plant (integral features, long-life assets, thermal insulation). Companies-only. Unused and not second-hand only. Same operative date (1 April 2023) and permanence framing as full expensing. The remaining 50 per cent rolls into the special-rate pool from the next period.

Main and special-rate pools (CAA 2001 ss.54-67). Residual expenditure flows through the pool system: the main pool at 18 per cent reducing-balance WDA, the special-rate pool at 6 per cent reducing-balance WDA. Single-asset pools exist for short-life assets (s.83 election, depooled for accelerated balancing-allowance recognition), high-emission cars and certain other items. Pool balances persist across periods until balancing events arise (typically on disposal under s.61).

SBA (CAA 2001 ss.270AA-270IH). 3 per cent straight-line per year on construction or acquisition cost of non-residential buildings and structures, over a 33 and a third year allowance period. The 29 October 2018 construction-start gate is binding. Allowance statement requirement under s.270IA is binding. Residential exclusion in s.270CF (not s.270BG, a common drafting error; s.270BG is the land-acquisition exclusion). No balancing event on disposal; TCGA 1992 s.37B adds the cumulative SBA claimed back into CGT disposal proceeds. Bucket sibling page C3 covers SBA depth.

Targeted other FYAs. The in-force FYAs outside full expensing are CAA 2001 s.45D (100 per cent FYA on low-emission cars with CO2 emissions not exceeding zero g/km, sunset 31 March 2027 CT / 5 April 2027 IT), CAA 2001 s.45EA (100 per cent FYA on electric vehicle charging points, same sunset), CAA 2001 s.45O (100 per cent FYA on plant for use in special tax sites: Freeports, Investment Zones; companies-only; trading qualifying activities only; sunset linked to special-tax-site designation), CAA 2001 s.45K (100 per cent FYA on plant in designated assisted areas). Common confusion error: CAA 2001 s.45EA is the charging-points FYA, and s.45K is the assisted-areas FYA. They are not the same provision.

A worked decision-tree walkthrough

To make the four axes concrete, consider a single anonymised persona: a property SPV that has just acquired a freehold mixed-use building in a regional city for £2.4m. The ground floor is a let retail unit; the first and second floors are six let flats; the property includes a parking yard at the rear with installed EV charging points and external solar-shading systems on the south elevation. The SPV plans a comprehensive refurbishment in its first 12-month accounting period: £180,000 on new integral features in the retail unit (electrical rewire, new heating and ventilation, fresh lighting); £45,000 on removable plant inside the retail unit; £85,000 on a new lift serving the flats from the ground floor entrance; £25,000 on the rear-yard EV charging point installation; £12,000 on external solar shading on the retail-unit south elevation; the rest of the purchase price is the shell and land.

Walking the axes: claimant is a property SPV (axis 1: companies-only routes open including full expensing and 50 per cent special-rate FYA). Property type is mixed-use commercial-plus-residential (axis 2: residential parts excluded from both Part 2 P&M and Part 2A SBA; commercial parts and shared common parts open). Expenditure breaks across main-rate plant, special-rate plant, structures, and an EV-specific FYA category (axis 3).

Vehicle (axis 4) for each spend slice: the £180,000 integral features in the retail unit are special-rate; AIA absorbs up to £1m and the 50 per cent special-rate FYA absorbs excess company spend. Here the £180,000 sits entirely inside the AIA cap, so the SPV writes off £180,000 in the period under AIA. The £45,000 removable plant inside the retail unit is main-rate; full expensing covers it entirely (companies-only, unused and not second-hand, not excluded by s.46). The £85,000 lift serves the residential flats: integral feature in the lift definition but in a building where lifts inside the residential-only part would attract the s.35 dwelling-house restriction. Where the lift serves the entrance hall and stairwells, the common-parts crack opens; with apportionment based on usage, suppose 80 per cent of the lift's use is by residents accessing the flats and 20 per cent is by visitors to the retail unit. Common-parts apportionment under s.35(3) would treat the common-parts function (serving multiple lets, the lift not being in any single dwelling-house) as outside s.35; the whole £85,000 attracts AIA or special-rate-pool treatment subject to s.33A integral-feature classification. The £25,000 EV charging point installation gets 100 per cent FYA under s.45EA. The £12,000 external solar shading is a s.33A(5)(e) integral feature: special-rate, AIA-eligible if cap headroom remains. The residual purchase price after these allocations breaks into shell-and-fixtures for SBA on the commercial floor (3 per cent straight-line on the commercial-floor proportion) and land cost excluded entirely under s.270BG.

The combined effect is a near-complete first-year write-off on the qualifying refurbishment spend (£180,000 AIA on integral features + £45,000 full expensing on main-rate plant + £25,000 FYA on EV charging + £12,000 AIA on solar shading + £85,000 AIA on the common-parts lift = £347,000 immediate relief), an ongoing SBA stream on the commercial-shell apportioned cost, and no claim on the residential-portion plant or shell. The decision-tree walkthrough shows the framework in action; what looks like a single property purchase decomposes into half a dozen separate CAA 2001 routes.

Disposal: what happens to the allowances when you sell

The disposal mechanic varies sharply by route. For plant-and-machinery claims, the seller brings disposal values into the relevant pool under CAA 2001 s.61; where the total disposal receipts exceed the available qualifying expenditure in the pool, a balancing charge arises (taxable receipt); where they fall short and the asset has left the pool, a balancing allowance arises (additional relief). Fixtures sold with the building follow the s.196 fixtures-table disposal-value calculation, with the buyer-side election under s.198 setting the amount the buyer treats as their qualifying expenditure on the fixtures. Failure to make a s.198 election within two years of completion (combined with the pooling-requirement gate from FA 2012 Sch 10) bars the buyer from claiming on fixtures already pooled by the seller; bucket sibling page C6 covers the fixtures and s.198 election mechanics.

For SBA, disposal works differently. There is no balancing event under Part 2A: the successor inherits the remaining allowance period unchanged, continues writing down on the same basis, and the seller does not bring a disposal value into any SBA pool. The disposal mechanism is on the CGT side: TCGA 1992 s.37B requires the cumulative SBA claimed by the seller to be added to the disposal proceeds for chargeable-gains purposes, effectively clawing back the cumulative relief through an enlarged CGT base. The economic effect is that SBA is not free relief; it is a timing shift, with the cumulative claim recaptured at CGT rates on eventual disposal.

For super-deducted assets still on the books (acquired in the FA 2021 s.9-10 operative window, 1 April 2021 to 31 March 2023), the disposal-value clawback under FA 2021 Sch 10 still bites: disposal proceeds are uplifted by a factor (typically 1.3 for assets disposed of in periods straddling 1 April 2023) when computing the balancing charge, so the 130 per cent relief that landed at acquisition claws back at the same proportion. Bucket sibling page C10 walks the historic super-deduction clawback. The super-deduction itself expired on 31 March 2023 and is not a current route.

The FHL post-abolition reality

Furnished holiday lets ceased to be a separate qualifying activity for capital allowances on 1 April 2025 (corporation tax) and 6 April 2025 (income tax), when Finance Act 2025 Schedule 5 Part 3 omitted CAA 2001 s.15(1)(c) (UK FHL business) and s.15(1)(da) (EEA FHL business). The legacy framing that treats FHL operators as enjoying broader plant-and-machinery scope than ordinary residential lettings is now wrong; FHLs are ordinary property businesses and the s.35 dwelling-house restriction bites on plant in each unit just as it does for any other residential let.

The transitional schedule preserves grandfathered pool balances. Where an FHL operator had a pool balance on the relevant commencement date, that balance is transferred into the corresponding ordinary UK or overseas property business pool, and writing-down continues. What does not continue is new in-unit plant qualifying expenditure: any plant installed in an FHL unit post-commencement is on the wrong side of s.35 and does not enter any pool. The grandfathered claim defends; the new claim does not. Bucket sibling page C8 covers the FHL transitional mechanics in detail, including the BADR and Investors' Relief CGT-side preservation for trading-period disposals under FA 2025 Sch 5 Part 4.

Common drafting error: citing the FHL abolition as Finance Act 2024 Schedule 5. The 2024 Schedule 5 deals with museum and gallery exhibitions and has nothing to do with FHLs. The correct enabling legislation is FA 2025 Sch 5 (the Schedule explicitly titled "Furnished holiday lettings"). Pre-2025 advice that called the abolition forward to FA 2024 was wrong even at the time.

Common mistakes from the legacy guidance pool

The capital-allowances guidance written for landlords pre-2023 carries a series of errors that have propagated through subsequent material. Recognising them is the cheapest way to avoid them.

"AIA is set at £200,000." Wrong. The £1m level is permanent from chargeable periods beginning on or after 1 April 2023, with the substitution into s.51A(5) effective from 11 July 2023 by Finance (No. 2) Act 2023 s.8. There is no temporary uplift framing any more; £200,000 is the historic floor that ended at the £1m permanent setting.

"Full expensing is available to all businesses." Wrong. CAA 2001 s.45S is companies-only ("incurred by a company within the charge to corporation tax"). Individuals, partnerships and LLPs cannot use it. They use AIA up to the cap and main / special-rate pool WDAs above.

"The super-deduction is the current 130 per cent first-year allowance." Wrong. The super-deduction expired on 31 March 2023 and was replaced by full expensing from 1 April 2023. Material describing the super-deduction as current is reading pre-Autumn-2022 material.

"SBA is at 2 per cent." Wrong. SBA was uplifted from 2 per cent to 3 per cent by Finance Act 2020, with effect from 1 April 2020 (corporation tax) and 6 April 2020 (income tax). The 10 per cent rate applies only to special-tax-site qualifying expenditure (Freeports / Investment Zones).

"SBA is available on residential property." Wrong. CAA 2001 s.270CF (Exclusion: residential use) blocks SBA on any building or structure in residential use. The s.270CF(5) mixed-use trap means that any part of a building used as a dwelling-house is not in qualifying use even if the part is also used for other purposes. The residential-shell SBA claim was always blocked and remains so.

"SBA generates a balancing allowance or charge on disposal." Wrong. SBA has no balancing event under Part 2A. The successor owner inherits the remaining 33 and a third year allowance period. The seller's recoupment is on the CGT side via TCGA 1992 s.37B (cumulative claim added back to disposal proceeds).

"Cars are AIA-qualifying." Wrong. Cars are excluded from AIA by CAA 2001 s.38B. The dedicated route for low-emission cars is the 100 per cent first-year allowance at CAA 2001 s.45D; other cars go to the main pool or special-rate pool depending on emissions.

"Plant in residential dwellings is claimable under AIA." Wrong. The s.35 dwelling-house restriction blocks plant-and-machinery allowances on plant for use in a dwelling-house, including AIA. The narrow common-parts crack opens for plant serving the common parts of a multi-let building but does not open for in-unit plant.

"FHL is still a separate qualifying activity." Wrong from April 2025. FA 2025 Sch 5 Part 3 omitted the FHL qualifying activities. Material treating FHL as a continuing separate route is pre-abolition.

"A commercial-property buyer claims fixtures without a s.198 election." Wrong post-April 2014. The pooling-requirement and fixed-value-statement gates introduced by Finance Act 2012 Schedule 10 mean that, where the seller had a qualifying interest, the buyer cannot claim allowances on the fixtures unless (a) the seller pooled the relevant expenditure and (b) the buyer and seller have agreed a s.198 election (or obtained a tribunal determination under s.199) within two years of completion. Missing either gate is a permanent loss of the fixtures claim.

The framework above is the working version for 2026/27. Each axis decomposes into its own depth page (bucket siblings C2 through C10): disposal mechanics, SBA depth, AIA allocation across associated companies, full expensing carve-outs and intra-group transfers, fixtures and s.198 election mechanics, HMO common-parts claims, FHL post-abolition pool handling, land remediation relief, and historic super-deduction clawback. The cluster sits on top of CAA 2001 read in its current form, with the FA 2025 Sch 5 absorptions and the F(No.2)A 2023 permanent settings reflected. Anyone working from pre-2023 capital-allowances guidance for property investors needs to refresh on the four-axis framework first, then check every figure they have inherited.

Sources and statutory references

1. Capital Allowances Act 2001, section 15 (Qualifying activities; s.15(1)(c) and (da) omitted by FA 2025 Sch 5 Part 3 from 1 April 2025 CT / 6 April 2025 IT).
2. Capital Allowances Act 2001, section 35 (Exclusion for plant or machinery for use in a dwelling-house).
3. Capital Allowances Act 2001, section 33A (Integral features, special-rate expenditure).
4. Capital Allowances Act 2001, section 45S (Full expensing for companies, 100 per cent main-rate first-year allowance).
5. Capital Allowances Act 2001, section 51A (Annual Investment Allowance, maximum £1,000,000).
6. Capital Allowances Act 2001, section 270AA (Structures and Buildings Allowance, 3 per cent rate, 29 October 2018 gate, 33 and a third year period).
7. Capital Allowances Act 2001, section 270CF (SBA residential-use exclusion, s.270CF(5) mixed-use trap).
8. Finance Act 2025, Schedule 5 (Furnished holiday lettings; abolition with commencement 1 April 2025 CT / 6 April 2025 IT).
9. HMRC Capital Allowances Manual, CA21010 (Plant and Machinery Allowances: general); CA21210 (dwelling-house meaning, common-parts treatment); CA90000 (Structures and Buildings Allowance).

Related reading on this site: bucket sibling pages C2 (disposal mechanics), C3 (SBA depth), C4 (AIA allocation across associated companies), C5 (full expensing carve-outs), C6 (fixtures and s.198 election), C7 (HMO common-parts), C8 (FHL post-abolition pools), C9 (land remediation relief), C10 (super-deduction clawback). Adjacent existing pages on our site: Capital Allowances on Property: residential vs commercial framing; Integral Features: the special-rate-pool depth page; Full Expensing: the current-regime predecessor; Commercial Property Allowances: the entry-level commercial page.