capital allowance

This is an evaluation of the impact of measures such as the Flat Conversion Allowance and changes to VAT introduced in the 2001 budget.   The conclusions underscore the need for the kind of integrated and coherent action plan being promotoed by NAEPP eg " "Both of these measures seem to suffer from a low level of awareness with no organisations seemingly championing their use".

This links to the page (now archived) from where it is possible to download the ODPM-commissioned reports Empty Homes: Unlocking the Potential: A Case for Action and its companion Implementation Handbook.

NAEPP is credited with its involvement although we did not contribute nearly as much as we would have liked to as we were not consulted on the scope of its contents or format.

This MS Powerpoint presentation gives a brief overview of Flat Conversion Allowances (capital allowances to facilitate the conversion and renovation of flats above ground floor commercial premises).

This Practitioner Guide takes a detailed look at Flat Conversion Allowances (capital allowances for conversions of wasted space above ground floor commercial premises).  It reviews the legislation and how it fits in with the tax system and sketches out how practitioners might take advantage of them, as well as NAEPP's position on developing initiatives to promote LOTS schemes.

First published immediately after the Finance Bill was published in May 2001 it has now been susbtantially updated, taking into account guidance issued since that date and correspondence between Inland Revenue and NAEPP.

This links to the page from where you can download the full 200 page report - or a summary. 

This is the government's practical response to the Rogers report Towards and Urban Renaissance