Business premises renovation allowance (BPRA)

March 29, 2016 | by Sian Kelly | No comments

 

Business premises renovation allowance (BPRA) was introduced as an incentive to encourage businesses to bring derelict or unused business properties in disadvantaged areas back into use. The allowance takes the form of a 100% capital allowance for certain expenditure incurred in the renovation or conversion of a qualifying property into qualifying business premises.

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