Skip to main content

Capital Allowances for Nurseries & Childcare Facilities

We help Nurseries and Childcare owners identify unclaimed Capital Allowances to receive significant tax refunds and relief from HMRC



Nursery owners are often unaware that their property is holding thousands of pounds of unclaimed tax relief in the form of Embedded Capital Allowances. These are allowances on items of plant and machinery and integral features as air conditioning, wiring and plumbing โ€“ essentially everything that would remain in your property if you tipped it upside down

Depending on the preceding tax history, it is realistic to assume that the value of the allowances held within the property are approximately 20 to 40% of itโ€™s acquisition price.

This will significantly rise if remodelling or fitting out has been completed in recent years, where approximately 70 to 90 percent of total costs could be included as allowances.

If you own a commercial property and are a UK tax resident, then you are eligible to make a claim. We specialise in Capital Allowances Tax Relief and our expert in-house team work exclusively in this niche area of taxation. On average it takes only 6 weeks from our initial meeting to you receiving your relief from HMRC.

Claiming Embedded Capital Allowances is a risk-free exercise well worth considering when you own commercial property. You can estimate your total claim using ourย claims estimation toolย or book a consultation with one of our claims specialists who can prepare an estimation on your behalf.

Percentage of purchase price available as tax relief.



What Items Are Claimable?

Whilst Embedded Capital Allowances are heavily ingrained within nurseries, some plant and machinery items generate significant allowances when identified, valued, and claimed correctly. These include:

  • Trade drainage Safety rails & security gates
  • Specialist equipment
  • Bathroom and Kitchen Fittings
  • Safety equipment such as window restrictors
  • Machinery to automatic entrance doors
  • Portacabins and temporary buildings that may be moved

The UK's Leading Capital Allowance Specialists

With over 7,000 claims completed, HMA Tax is trusted by thousands of commercial property owners, Accountants & Solicitors across the UK.

Our service is guaranteed to be fully HMRC compliant, meaning our clients have peace of mind when claiming their Capital Allowances with the UKโ€™s leading independent specialists.

We regularly handle Embedded Capital Allowance claims for commercial property owners and property professionals, ensuring that they are processed quickly, efficiently and effortlessly.

Has my accountant already done this?

Probably not. Itโ€™s a highly specialised area of tax statute and requires very specific knowledge of this area as well as a specialist team that includes a chartered surveyor and a chartered tax specialist.

Will this affect Capital Gains Tax (CGT) on my property?

No, Capital Allowance claims do not effect the value of your property and have no impact on your Capital Gains position.

In fact, when buying or selling commercial property, a Capital Allowance claim from HMA Tax can have a positive impact on your overall position.

Will this cause a problem with HMRC?

Capital Allowances are part of standard business routines and are therefore claimed each year against cost clients incur to operate.ย  HMRC does not take issue with Capital Allowance claims on the basis we adhere to guidelines and the legislation applicable to each claim.

Fortunately, at HMA Tax we have a flawless, 100% success rate with claims we have made to HMRC and have never had an issue completing a claim with HMRC.

Are there any hidden costs?

Absolutely not. We look at claims for you on a results only basis, which means that if we do not find allowances that have been approved by HMRC, then we charge you nothing and any initial costs are covered by us. Our fee is completely linked to a successful outcome, so there is nothing to lose by investigating a potential claim.



Get Started

Recent Insights

Read our recent industry news and insights, written by our own
Capital Allowance specialists.


Understanding First Year Allowance (FYA)

When completing a Capital Allowance claim, the First Year Allowance (FYA) stands out as an…

Chinese Developers continue UK Commercial Property Retreat: The Importance of Capital Allowances in a Shifting Market

Chinese developers are reducing their investments, marking a continued retreat from the UK real estate…

CPD-Ready HMA Tax Raises the Bar in Capital Allowances

As the UK's leading Capital Allowance specialist, HMA Tax has achieved a significant milestone by…