Capital Allowances & Equipment

Chairs, CBCT scanners and intraoral scanners are rarely bought with cash. This guide covers the funding side of dental equipment finance: hire purchase, finance lease and operating lease as products, the deposit, term, rate and balloon you should expect by equipment type, and when to fold kit into an acquisition loan instead. The tax treatment is summarised in a line and cross-linked to the detailed capital-allowances pages.

The same dental equipment purchase can land its tax relief a whole year apart depending on when you buy. This guide is about the timing of the £1 million Annual Investment Allowance: when expenditure is treated as incurred, how the allowance is apportioned across short and straddling accounting periods, why buying just before or just after your year-end matters, and how to avoid wasting AIA.

The same dental chair gives a completely different tax outcome depending on how you fund it. This guide sets the four finance methods side by side, outright purchase, hire purchase, finance lease and operating lease, and shows how each one lands either in capital allowances or in deductible rentals.

A single surgery fit-out invoice is really three tax categories at once: main-rate-pool plant, special-rate-pool integral features, and non-qualifying building structure. This guide shows how the split decides how fast your relief comes, and why you should point the AIA at the slow 6% items first.

When you buy a dental practice with existing fixtures, the capital allowances on them do not pass automatically. A joint section 198 election fixes the value, and the buyer and seller want opposite things. This guide explains the negotiation, the conditions and the 2-year deadline that destroys the claim if missed.

The Structures and Buildings Allowance (SBA) gives 3% a year over 33 and one third years on qualifying construction, conversion and renovation of dental premises. It is a different relief from the Annual Investment Allowance: SBA covers the building structure, AIA covers plant and machinery. This guide explains what qualifies, what is excluded, the allowance statement you must hold, and how SBA sits alongside your plant pools on a fit-out.

The Annual Investment Allowance (AIA) lets UK dentists claim 100% tax relief on qualifying dental equipment in the year of purchase, up to a £1 million limit. This guide explains what equipment qualifies, how the allowance interacts with practice purchases and hire purchase contracts, and common mistakes to avoid. It covers the rules for sole traders, partnerships, and limited companies.

The Annual Investment Allowance (AIA) lets UK dentists claim 100% tax relief on qualifying dental equipment up to £1 million per year. This guide covers what qualifies, how to claim, and common pitfalls for practice owners and associates.

The Annual Investment Allowance (AIA) lets dental practices claim 100% tax relief on qualifying plant and machinery up to £1 million per year. This guide explains what equipment qualifies, what does not, and how to claim correctly for your practice structure.

The annual investment allowance (AIA) lets dental practices claim 100% tax relief on qualifying plant and machinery purchases up to £1 million per year. This guide covers what dental equipment qualifies, what is excluded, and how to structure your claim for maximum benefit.

The Annual Investment Allowance (AIA) lets UK dentists claim 100% tax relief on qualifying equipment up to £1 million per year. This guide covers what dental items qualify, how to claim, and common pitfalls for practice owners and associates.

The Annual Investment Allowance (AIA) lets dental practices claim 100% tax relief on qualifying plant and machinery, including chairs, X-ray units, and compressors, up to £1 million per year. This guide explains what qualifies, what does not, and how to claim correctly.

A practical guide for UK dentists on claiming capital allowances for second hand vans used in practice. Covers AIA eligibility, writing-down allowances, and the key differences between vans and cars.

Writing down allowance lets you deduct the value of a business car from your profits over several years. The rate depends on the car's CO2 emissions and when you bought it. The main rate fell from 18% to 14% in April 2026.

Writing down allowance rates for dental practices changed from April 2026. The main pool rate dropped from 18% to 14%, while the special rate pool is unchanged at 6%. This guide explains which dental assets go in which pool and how to maximise your claims.

The Annual Investment Allowance (AIA) lets UK dentists claim 100% tax relief on qualifying plant and machinery purchases up to £1 million per year. This guide explains what dental equipment qualifies, how the timing of purchases affects your claim, and what items are excluded. We cover practical examples for practice owners and associates.

You can claim the Annual Investment Allowance (AIA) on most second-hand plant and machinery bought for your dental practice, provided the asset is new to your business and not previously owned by you or a connected person. The AIA limit is £1 million per year until 31 March 2026. This guide explains what qualifies, what does not, and how to handle common scenarios like buying a practice with existing equipment.

A worked example showing how a dental practice claims capital allowances on new equipment using the Annual Investment Allowance (AIA) and writing-down allowances. Covers qualifying items, the £1 million threshold, and common pitfalls.

The Annual Investment Allowance (AIA) gives UK dentists 100% tax relief on qualifying plant and machinery purchases up to £1 million per year. This guide explains what equipment qualifies, how the allowance works for sole traders, partnerships, and limited companies, and common pitfalls to avoid.