Equestrian Centre in the Cotswolds

A prestigious equestrian centre in the Cotswolds, purchased for £1.8 million, presented a unique opportunity to benefit from Capital Allowances. The owners approached HMA Tax to review the property and maximise their tax relief.

Capital Allowance Claim for a Premier Equestrian Centre in the Cotswolds

The Property

Equestrian centres require specialist infrastructure to ensure smooth operations and maintain high standards of horse care. At this Cotswolds facility, the owners had invested in a range of essential systems designed to enhance safety, efficiency, and usability. However, many of these embedded assets qualified for Capital Allowances, offering a significant opportunity for tax relief.

Our assessment identified several key qualifying assets, including stable ventilation and lighting systems to support horse welfare, arena drainage and irrigation for all-weather usability, and specialist flooring and surfacing to enhance stability. Additionally, the centre had installed security and CCTV systems, ensuring comprehensive safety for both horses and staff. These integral features, often overlooked in standard tax reviews, formed the basis of a successful Capital Allowance claim.

Our Approach

While the owners’ accountants believed all eligible claims had been made, our detailed analysis uncovered a hidden tax-saving opportunity. Our expert review and technical report secured an additional £76,000 tax refund, significantly improving the centre’s financial position.

Our experts applied Annual Investment Allowances (AIAs) to fast-track tax relief on qualifying expenditures. By navigating the complexities of AIAs, meaning that the £76,000 in tax refund was received instantly post submission.

However, by identifying a total of £410,000 in unclaimed allowances (23% of the purchase price), we delivered major tax-savings ongoing, allowing the property owners to developer a comprehensive strategy for reinvestment into their facility overtime.