Normally expenditure on land and buildings is a capital cost and thus cannot be deducted from income in order to reduce the tax payable on it.  However, if the expenditure is on any machinery or equipment, then Capital Allowances can be claimed on such expenditure on a building.

In addition to this, if the installation of the machine or equipment requires any amendments, or works to be done to the building, then this expenditure can also be added to the costs that qualify for Capital Allowances.

Ensure that expenditure on all plant and equipment associated with your buildings, and any cost of installing or positioning them is clearly identified so that your accountant can make the necessary claim on your behalf.