Commercial Property Owners, Landlords, HMO, Student-let & holiday-let owners can retrospectively claim for items embedded within their property at the point of purchase. This includes bathroom/toilet fittings, lighting, fire safety systems, security systems, electrical wiring, air conditioning and many other items that can be classified as "plant & machinery." A recent survey revealed that an estimated 90% Commercial Property owners & developers have not claimed all the Property Capital Allowances to which they are entitled. If you own a commercial property & pay UK tax then you are entitled to claim. The law is complex & complicated & unless you have had a survey by an experienced Capital Allowance expert then you have probably NOT claimed all the Property Capital Allowances to which you are entitled. If a commercial property was bought before 2014, these allowances can be claimed if they have not been claimed previously...but if you sell a property after 2014 and don't claim at the point of the sales contract, then the opportunity to claim is lost forever.