Have You Considered Capital Allowances For Your Self-Catering Property?

Pinnacle Business Water has partnered with Capital Allowance Review Service (CARS) to share important information about capital allowances for our clients with self-catering properties.


What is a capital allowance?

Capital Allowances enable commercial property owners to claim qualifying items of capital expenditure as a tax deduction and are a valuable tax relief. The complicated nature of laws governing Capital Allowances and the frequent changes that have taken place over recent years has led to more claims and opportunities for businesses to obtain significant tax refunds.

‘Property Embedded Fixtures & Fittings’ are a specialist element of Capital Allowances. While accountants are able to identify ‘movable’ items (such as desks, chairs, computers and cars) which qualify for Capital Allowances, they do not always possess the same level of expertise or knowledge of property law and legislation as a property surveyor. This means that many qualifying ‘immovable’ items (such as heating and electrical systems, bathroom facilities, security systems and lifts) are left unclaimed.


Why is this important for self-catering properties?

All Furnished Holiday Lets (FHL) contain embedded items of fixtures and fittings that are vital for the holiday let to function (this is entirely separate to the furniture, e.g. chattels).

In isolation, these embedded items can seem innocuous. However, without them, the property would not / could not function as a commercial holiday let.


How CARS can help

CARS specialise in Property Capital Allowance recovery for businesses with outstanding claims available to them in respect of the commercial property. Their aim is to highlight all the embedded fixtures and fittings within FHLs that qualify for tax relief. For more information about their services, please visit their website at:



Pinnacle Business Water is dedicated to delivering great service. If you have any further queries about choosing your supplier, please visit www.scotlandontap.gov.uk or contact our customer service team. You can call us on 0141 212 0210 or email customerservices@pinnaclebusinesswater.co.uk