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Capital Allowances & Equipment

Capital Allowances & Equipment

19 articles on capital allowances & equipment for UK dental professionals.

  • Capital Allowances & Equipment

    Dental Equipment and Chair Finance: HP, Leasing and Asset Finance Explained

    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.

    •11 min read

  • Capital Allowances & Equipment

    Timing Your Year-End Equipment Purchase to Use the Annual Investment Allowance: a Dentist's Planning Guide

    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.

    •12 min read

  • Capital Allowances & Equipment

    Structures and Buildings Allowance for Dental Practices: 3% a Year on Your Premises (and Why It Is Not AIA)

    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.

    •12 min read

  • Capital Allowances & Equipment

    AIA Allowance for Dental Equipment: What UK Dentists Need to Know

    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.

    •7 min read

  • Capital Allowances & Equipment

    AIA Capital Allowance for Dental Equipment: A Complete Guide

    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.

    •8 min read

  • Capital Allowances & Equipment

    AIA Capital Allowances for Dental Practices: A Complete Guide

    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.

    •8 min read

  • Capital Allowances & Equipment

    Annual Investment Allowance for UK Dentists: A Complete Guide

    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.

    •8 min read