Capital Allowances Act 2001 section 275

Building used for welfare of workers

Section 275 establishes that a building provided for the welfare of workers in a qualifying trade counts as being used for the purposes of that trade.

• A building qualifies if it is provided by the person carrying on the qualifying trade specifically for the welfare of their workers.
• The building must actually be in use for the welfare of those workers employed in the qualifying trade.
• Both conditions must be met: the building must be both provided for welfare purposes and actively used for welfare purposes.
• This provision ensures that welfare buildings, such as canteens, rest rooms or similar facilities, are treated as being used for the purposes of the trade for capital allowances purposes.