Alterations for equipment
s25 CAA 2001Work to the building that is incidental to installing plant, such as strengthening floors or adapting rooms for imaging and dental equipment, can be claimed alongside it.
Capital allowances for medical surgeries
Surgeries and practices built for relief
Nurse call alarms, ventilation, specialist electrical installations, partitioning and reception fit-outs qualify. We typically find 23% of the purchase price.
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Do you own a surgery or practice?
Medical buildings are services-heavy: ventilation for treatment rooms, dedicated electrical circuits for equipment, nurse call systems and accessible facilities. Practice owners often don’t realise how much of that qualifies.
We typically identify about 23% of the original purchase price. On a £550,000 surgery that is around £126,000 of allowances and roughly £50,000 in tax relief for a higher-rate partner.
If you own the premises personally, through a partnership or a company and pay UK tax, you can claim. A typical claim takes about six weeks from first meeting to relief.
Typical claim
Medical Surgeries bought for £550,000
- Share typically unclaimed
- 23%
- Capital allowances
- £126,500
- Relief for a 40% taxpayer
- £50,600
What qualifies
Items we claim in medical surgeries
- Heating and ventilation systems
- Air conditioning
- Electrical systems
- Nurse call alarms
- Reception desks
- Specialist equipment
- Automatic entrance door machinery
- Suspended ceilings and partitioning
Main rate pool (14%) or AIAIntegral feature: special rate pool (6%) or AIA
Legislation that matters
The rules and cases behind a medical practice claim
Partnerships and the 40% FYA
Autumn Budget 2025GP and dental partnerships of individuals cannot use full expensing. The 40% first-year allowance from 1 January 2026 gives them an accelerated route on new equipment beyond the £1m AIA.
Main pool rate cut to 14%
s56 CAA 2001Writing down allowances on the main pool fell from 18% to 14% from April 2026. Claiming AIA on qualifying fixtures, rather than leaving them in the pool, matters more than it did.
Recent medical surgeries claims
Commercial properties hold thousands of pounds in unclaimed allowances
Dental surgery in Leeds
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Veterinary clinic in Norwich
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Questions owners ask us
Why hasn’t my accountant claimed this already?
Embedded allowances need a property survey, a valuation and specialist tax knowledge. Most accountancy firms claim invoiced items such as furniture and computers, but don’t have the surveying resource to identify fixtures built into the fabric of a building.
Does a claim affect Capital Gains Tax?
Allowances are not deducted from the cost of the asset when calculating a gain (s41 TCGA 1992), so a claim cannot create or increase a chargeable gain. They can restrict a capital loss, and on a sale the s198 election decides what passes to the buyer, so plan it into the transaction.
What if HMRC questions my claim?
Every claim is documented to stand up to scrutiny, and we support you throughout any HMRC enquiry. To date every report we have submitted has been approved.
Are there any hidden costs?
No. If we can’t identify previously unclaimed allowances, there is no fee. Full fee terms are set out in our engagement letter.
Find out what your property is worth in tax relief
Two minutes, no obligation, and no fee if we can’t identify previously unclaimed allowances.