| Suitability | Criteria | Value/ Qualification |
|---|
| High | Businesses owning their freehold property. | Any property that costs (not necessarily market value) £750K or more. |
| High | Businesses with customers who enter the premises on a regular basis – i.e. customers will be affected by H&S/Fire safety regulation and particularly where customers stay overnight. | Care homes, Hotels, Nursing homes. |
| High | Business property that is purpose built or designed with ambience as main criteria. | Pubs, Restaurants, Night clubs, Casinos. |
| High | Property that has been purchased by the business within the recent past. | Within the past 5 years. |
| High | Businesses that have used the same accountant for a number of years. | Ideally, the same accountant since the property was purchased. |
| Medium/ High | Property about to be sold | Tax planning opportunities may be available. |
| Medium/ High | Property owned by proprietor(s) outside the business and rented to the business. | CA’s may not have been claimed previously. |
| Medium | Businesses owning their freehold property. | Property costing between £300k and £750k. |
| Medium | Retail, Shops, Offices | Good potential for claims. |
| Medium/ Low | Properties held on balance sheet for long periods. | Purchased more than 10 years ago? |
| Medium/ Low | Properties subject to ABA/IBA claims. | Claims for Agricultural & Industrial Buildings Allowances could impair a ReCap claim. |
| Low | Businesses making losses. | No tax refund will be available until a business pays tax. |
| Low | Businesses owning their freehold property. | Property costing less than £300k. |
| Low | Warehouses, distribution outlets. | May have high purchase cost but few embedded CA’s |
| Nil | Domestic properties that are rented | No CA claims are available. |
