Capital Allowances Act 2001 section 511

Qualifying expenditure attributable to dwelling-house

Section 511 sets out how to determine the amount of qualifying expenditure that can be attributed to a particular dwelling-house, including rules for shared common parts and maximum expenditure limits based on location.

• Where a building is a single qualifying dwelling-house, all of the qualifying expenditure is attributable to it, subject to a cap of £60,000 in Greater London or £40,000 elsewhere
• Where the dwelling-house forms part of a larger building, expenditure attributable to it is the sum of the expenditure directly referable to that dwelling-house plus a fair share of common parts expenditure, capped at 10% of the direct expenditure
• Common parts are areas of a building not intended for separate occupation but intended to benefit some or all of the qualifying dwelling-houses in the building
• The total qualifying expenditure attributed to any single dwelling-house cannot exceed the relevant limit regardless of how it is calculated