UK HMRC and Treasury have published the consultation outcome on the Structures and Buildings Allowance (SBA) available from 29 October 2018 on qualifying costs for new non-residential structures and buildings. --- Detail of outcome At Autumn Budget 2018, the government published a technical note for consultation that outlined the key features of a new capital allowance for non-residential structures and buildings (SBA). Businesses that invest in new builds or renovations on or after 29 October 2018 will be able to claim tax relief at 2% a year on eligible costs. At Spring Statement 2019, the government published detailed draft legislation...