Capital Allowances Act 2001 section 270CE

Qualifying use

Section 270CE defines what counts as "qualifying use" of a building or structure for the purposes of structures and buildings allowances.

• A building or structure is in qualifying use when it is used for non-residential purposes in connection with a qualifying activity carried out by the person holding the relevant interest in that building or structure.
• If the extent to which a building or structure is used for a particular qualifying activity is insignificant, it is not treated as being in use for that activity.
• Whether and to what extent a building or structure is used for a particular activity must be determined on a just and reasonable basis.
• Where a building or structure has multiple uses, separate rules under section 270EB apply to calculate the allowance.