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A Green Success?

Julie Gill of The Capital Allowances Partnership LLP comments on the application of business premises renovation allowances and their potential to succeed
Business Premises Renovation Allowances (BPRAs) were first announced by Finance Act 2005 but only commenced on 11 April 2007 once concerns over EU state aid were finally overcome. The legislation (CAA 2001 Part 3A ss 360A to 360Z4) forms part of the Government's green approach to regeneration with the aim of bringing derelict or unused properties back into use At present there is only a limited window of opportunity for claiming BPRAs with the scheme expiring after 5 years on 10 April 2012. In today's uncertain economy will it provide an incentive to taxpayers to persuade them to invest ...

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