Businesses that have made alterations to their premises to comply with the new Disability Discrimination Act can qualify for tax relief.
A new guide to the tax allowances available to firms that have made "reasonable adjustments" has been published by the Inland Revenue to clarify what will merit the relief.
According to the Revenue, this includes capital expenditure on projects that qualify for plant and machinery allowances (PMA), or industrial building allowances (IBAs). However, it is also applicable for expenditure on items such as large-scale print documents, staff time and staff training.
PMAs to install hoists, lifts or specially-designed toilets, for example, can reach 50% in the first year for small businesses, falling to 25% in subsequent years.
For more information, see www.inlandrevenue.gov.uk/specialist/disability-act-guidance.htm.