This webinar is subject to the final legislation being passed in summer 2019.

This course will outline the new Structures and Buildings Allowance (SBA) as announced by Government to take effect from 29 October 2018. It is based on the draft regulations as issued in March 2019 and is relevant to advise given to clients around commercial buildings and structures now.

Important notice:

Since this course was recorded the Government have published a responses document and revised draft legislation. The main framework and purpose of the rules remains the same and so we continue to recommend this webinar to those looking for an introduction to the new allowances, available to businesses now.

The recent updates touch on leaseholders, periods of disuse and administrative burdens and more information can be viewed here.

A further webinar will be added to our library once the revised legislation is enacted and updated guidance is published. Both are expected this summer.

Training