Capital Allowances
Definition
Tax relief available to property businesses on qualifying capital expenditure such as furniture, equipment, and integral features (heating, electrical systems). Can provide significant tax benefits for furnished HMO properties.
Related Terms
Corporation TaxSPV (Special Purpose Vehicle)Limited Company MortgageCompany StructureSection 24Mortgage Interest ReliefDividend TaxAnnual Investment Allowance (AIA)
Confused by HMO or property terms?





4.9/5 (500+)
Clear, jargon-free explanations
Ask about any property term
Expert support for landlords & investors
256-bit SSL Encrypted