{"id":10446,"date":"2026-06-22T11:56:58","date_gmt":"2026-06-22T09:56:58","guid":{"rendered":"https:\/\/leyton.majjane.agency\/uk\/?page_id=10446"},"modified":"2026-07-25T13:18:25","modified_gmt":"2026-07-25T11:18:25","slug":"structures-and-buildings-allowances","status":"publish","type":"page","link":"https:\/\/leyton.majjane.dev\/uk\/structures-and-buildings-allowances\/","title":{"rendered":"Structure and Buildings Allowances (SBA)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10446\" class=\"elementor elementor-10446\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b369a18 e-grid e-con-boxed e-con e-parent\" data-id=\"4b369a18\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-490debd8 e-flex e-con-boxed e-con e-child\" data-id=\"490debd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-634ac859 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"634ac859\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Structures and Buildings<span> Allowances (SBA) <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ddcdf6f elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2ddcdf6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>3% tax relief is available if you\u2019ve built, bought or leased a non-residential building or structure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a3c8288 elementor-align-center elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"7a3c8288\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Find out if you're eligible<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c35d89 e-con-full e-flex e-con e-child\" data-id=\"1c35d89\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6c213d elementor-widget elementor-widget-video\" data-id=\"c6c213d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"main-video\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/03\/15506610_1280_720_25fps.mp4\" preload=\"metadata\" controlsList=\"nodownload\" poster=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2026\/05\/Rectangle-7138-1.webp\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81761e9 elementor-widget elementor-widget-html\" data-id=\"81761e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\r\n(function() {\r\n    function initVideoPopup() {\r\n        const trigger = document.getElementById('play-icon-trigger');\r\n        const videoWrap = document.getElementById('main-video');\r\n        \r\n        if (!trigger || !videoWrap) return;\r\n        \r\n        trigger.style.cursor = 'pointer';\r\n        \r\n        function getVideoSource() {\r\n            let videoEl = videoWrap.querySelector('video');\r\n            if (videoEl) {\r\n               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src=\"https:\/\/leyton.majjane.dev\/wp-content\/blogs.dir\/9\/files\/2026\/06\/very-modern-office-or-finance-building-framed-by-g-2026-03-25-23-28-58-utc-1024x683.jpg\" class=\"attachment-large size-large wp-image-10451\" alt=\"modern-office-or-finance-building\" srcset=\"https:\/\/leyton.majjane.dev\/wp-content\/blogs.dir\/9\/files\/2026\/06\/very-modern-office-or-finance-building-framed-by-g-2026-03-25-23-28-58-utc-1024x683.jpg 1024w, https:\/\/leyton.majjane.dev\/wp-content\/blogs.dir\/9\/files\/2026\/06\/very-modern-office-or-finance-building-framed-by-g-2026-03-25-23-28-58-utc-300x200.jpg 300w, https:\/\/leyton.majjane.dev\/wp-content\/blogs.dir\/9\/files\/2026\/06\/very-modern-office-or-finance-building-framed-by-g-2026-03-25-23-28-58-utc-768x512.jpg 768w, https:\/\/leyton.majjane.dev\/wp-content\/blogs.dir\/9\/files\/2026\/06\/very-modern-office-or-finance-building-framed-by-g-2026-03-25-23-28-58-utc-1536x1024.jpg 1536w, https:\/\/leyton.majjane.dev\/wp-content\/blogs.dir\/9\/files\/2026\/06\/very-modern-office-or-finance-building-framed-by-g-2026-03-25-23-28-58-utc-2048x1365.jpg 2048w, https:\/\/leyton.majjane.dev\/wp-content\/blogs.dir\/9\/files\/2026\/06\/very-modern-office-or-finance-building-framed-by-g-2026-03-25-23-28-58-utc-400x267.jpg 400w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6924d7a7 e-flex e-con-boxed e-con e-parent\" data-id=\"6924d7a7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-362f93c9 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"362f93c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>How it works<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27ea82a9 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"27ea82a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are structures and buildings allowances?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63b17f07 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"63b17f07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Structures and buildings allowances (SBA) are a type of capital allowance that helps businesses invest in infrastructure. They provide tax relief on the cost of constructing new non-residential buildings or improving existing ones. Examples of non-residential buildings include offices, hotels, and retail spaces.<\/p><p>You can claim on your expenditure on or after 29 October 2018 (as long as you signed contracts after this date).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae53956 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"ae53956\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who can claim structures and buildings allowances?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c15def6 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c15def6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>You can claim a structure and buildings allowance if you partly or wholly:<\/strong><\/p><p style=\"padding-left: 40px;\">\u2022 Constructed or renovated a building or structure (even if you lease from someone)<br \/>\u2022 Bought a structure from a developer (you can claim for the eligible expenditure on what you paid the developer)<br \/>\u2022 Bought a structure from someone who wasn\u2019t a developer (you can claim for the same amount that the previous owner was entitled to)*<\/p><p>*To claim a structures and buildings allowance on a qualifying second-hand building, you need to have a compliant \u201cAllowances Statement\u201d from the vendor of the building.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88b34be elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"88b34be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How much can you claim?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-551dc42 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"551dc42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>From 1 April 2020, you can claim 3% each year on a straight-line basis over 33 and one-third years. The available amount depends on the cost of construction, improvement or purchase of the structure.<\/strong><br \/><br \/>For example, if you spend \u00a31,000,000 creating a new structure, you can claim a tax deduction of \u00a330,000 each year for the next 33 and one-third years.<br \/><br \/>If you sell or demolish the structure, your claim will stop, but the new owner can claim any remaining allowances.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6093aad1 e-flex e-con-boxed e-con e-parent\" data-id=\"6093aad1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71a9942 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"71a9942\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our services<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6116b6c e-grid e-con-full e-con e-child\" data-id=\"6116b6c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5970f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"c5970f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Explore our other Capital Allowances services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55efce39 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"55efce39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>From property acquisitions to fit-outs and refurbishments, our Capital Allowances experts are on hand to help businesses claim the relief they are entitled to.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1ed61a elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"6d1ed61a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;eec2f0f&quot;}],&quot;slides_to_show&quot;:&quot;2&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51e6be28 e-flex e-con-boxed e-con e-child\" data-id=\"51e6be28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3426b885 elementor-widget elementor-widget-heading\" data-id=\"3426b885\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Research and Development Allowances (RDA)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b3502a6 elementor-widget elementor-widget-text-editor\" data-id=\"2b3502a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Research and development allowances (RDA) are a type of\u00a0capital allowance\u00a0that supports innovative businesses with a 100% first-year tax deduction against your annual profits for capital expenditure on R&amp;D.<\/p><p>Like\u00a0<span style=\"color: #eb6739;\"><a style=\"color: #eb6739;\" href=\"\/..\/uk\/r-and-d-tax-credits\/\">R&amp;D Tax Relief<\/a>,<\/span> this allows you free up cash flow for reinvestment in growth and development for your business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e35333 elementor-widget elementor-widget-button\" data-id=\"2e35333\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/research-and-development-allowances\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a1544b e-flex e-con-boxed e-con e-child\" data-id=\"2a1544b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75513bf7 elementor-widget elementor-widget-heading\" data-id=\"75513bf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Plant and Machinery Allowances (PMA)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-364b13b3 elementor-widget elementor-widget-text-editor\" data-id=\"364b13b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Plant and machinery allowances (PMA) are a type of capital allowance providing tax relief to businesses for fixed assets.<br \/>These fixed \u2018plant and machinery\u2019 assets can be anything from office equipment and tools to vehicles and heavy machinery.<\/p><p>You can claim plant and machinery allowances for any qualifying expenditure from work carried out during qualifying activity.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6278c4 elementor-widget elementor-widget-button\" data-id=\"c6278c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/plant-and-machinery-allowances\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bb8ff8c e-flex e-con-boxed e-con e-parent\" data-id=\"2bb8ff8c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55dc5575 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"55dc5575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Claim with Leyton<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-268211ae elementor-widget elementor-widget-heading\" data-id=\"268211ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>Book<\/span> a free assessment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a239963 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3a239963\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We\u2019re experts at unlocking huge savings for businesses that have invested in capital expenditure. Our capital allowances team have years of field experience in building, construction and surveying, uniquely allowing them to identify qualifying expenditure and maximise your savings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a27c2bd fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"3a27c2bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/uk\/contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70de0cd7 elementor-widget elementor-widget-html\" data-id=\"70de0cd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#6A7282\" stroke-width=\"2\" \/>\r\n    \r\n    <path id=\"squicher-line\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#EC6839\" stroke-width=\"3\" stroke-linecap=\"round\" \/>\r\n  <\/svg>\r\n<\/div>\r\n\r\n<style>\r\n  .line-animation-container {\r\n    width: 100%;\r\n    transform: translateX(-50%);\r\n    left: 50%;\r\n    top: -100px;\r\n    position: absolute;\r\n    min-height: 400px;\r\n    background: transparent;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n  svg {\r\n    width: 80%;\r\n    max-width: 600px;\r\n    height: auto;\r\n    overflow: visible;\r\n  }\r\n  .track {\r\n    opacity: 0.15;\r\n  }\r\n  \r\n  @media (max-width: 550px) {\r\n     .line-animation-container {\r\n        width: 90%;\r\n        top: -160px;\r\n     }\r\n  }\r\n<\/style>\r\n\r\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/animejs\/3.2.1\/anime.min.js\"><\/script>\r\n<script>\r\n  window.addEventListener('DOMContentLoaded', () => {\r\n    const path = document.querySelector('#squicher-line');\r\n    const length = path.getTotalLength();\r\n\r\n    \/\/ Variable Animation for the \"Squicher\" Effect\r\n    anime({\r\n      targets: path,\r\n      strokeDashoffset: [length, -length],\r\n      \/\/ This is the variable length logic:\r\n      \/\/ It starts short, stretches in the middle, and shrinks at the end\r\n      strokeDasharray: [\r\n        { value: `20 ${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Structures and Buildings Allowances (SBA) 3% tax relief is available if you\u2019ve built, bought or leased a non-residential building or structure. Find out if you&#8217;re eligible https:\/\/leyton.majjane.dev\/wp-content\/blogs.dir\/9\/files\/2026\/03\/15506610_1280_720_25fps.mp4 How it works What are structures and buildings allowances? Structures and buildings allowances (SBA) are a type of capital allowance that helps businesses invest in infrastructure. They provide [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"structures and buildings allowances","_yoast_wpseo_title":"Structures & Buildings Allowances (SBA) | Leyton UK","_yoast_wpseo_metadesc":"Structures and buildings allowances (SBA) are a type of capital allowance that helps businesses invest in infrastructure.","footnotes":"","_yoast_wpseo_focuskeywords":"[{\"keyword\":\"SBA rate 3%\",\"score\":\"\"},{\"keyword\":\"commercial building allowance\",\"score\":\"\"},{\"keyword\":\"construction cost relief\",\"score\":\"\"},{\"keyword\":\"SBA eligibility\",\"score\":\"\"},{\"keyword\":\"SBA allowance statement\",\"score\":\"\"}]","_yoast_wpseo_keywordsynonyms":"[\"SBA capital allowances\",\"3% SBA\",\"non-residential building relief\",\"build cost allowance\",\"SBA qualifying criteria\",\"allowance statement\"]"},"class_list":["post-10446","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Structures &amp; Buildings Allowances (SBA) | Leyton UK<\/title>\n<meta name=\"description\" content=\"Structures and buildings allowances (SBA) are a type of capital allowance that helps businesses invest in infrastructure.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Structure and Buildings Allowances (SBA)\" \/>\n<meta property=\"og:description\" content=\"Structures and buildings allowances (SBA) are a type of capital allowance that helps businesses invest in infrastructure.\" \/>\n<meta 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