Capital Allowances Act 2001 section 285

Cessation of use and temporary disuse of building

Section 285 ensures that a building's status and entitlement to allowances are preserved during periods of temporary disuse.

• A building is not treated as ceasing to be used simply because it falls temporarily out of use.
• If a building qualified as an industrial building immediately before a period of temporary disuse, it continues to be treated as an industrial building throughout that period.
• Because the building is not regarded as having ceased use, no balancing event is triggered and writing-down allowances continue as normal.
• Special rules apply to qualifying hotels that are out of use for more than two years.