Overview

On modern office developments, the value is often hidden in the building services: controls, alarms, data, power, ventilation, lifts, standby systems and external infrastructure. The challenge is that these items can be spread across multiple packages and cost lines, making it easy to under-claim or misclassify expenditure.

The client wanted clarity and confidence in relation to construction works being carried out: a claim value of £4m+ meant  thorough, correctly categorised, and easy to understand was needed, without unnecessary disruption.

The Property: What was delivered and why it matters

The property comprises a two-storey office building with brick cavity walls and a pitched tiled roof.

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Modern reception area with glass divider
Internal finishes (context for categorisation)
  • Floors: carpet to offices and corridors; ceramic tiles to main entrance; entrance matting; non-slip vinyl to toilets and kitchens
  • Walls: ceramic tile splashbacks to kitchen; hygienic wall finishes to toilets; painted plaster to offices and communal areas
  • Ceilings: suspended ceilings to offices, kitchen and toilets; painted plaster to stairwell and corridors
Notable fixtures and fittings reviewed
  • Access control systems
  • Intruder alarm systems
  • Handrails to disabled toilets
  • Fitted kitchens
  • Signage
  • Sanitaryware
Modern training or meeting room with tables and screen
Mechanical services reviewed
  • Air conditioning
  • Building management systems (BMS)
  • Electric panel heaters
  • Petrol interceptors
  • Air supply and extract
  • Hot and cold-water installations
Electrical services reviewed
  • Data and telephone cabling
  • Disabled panic alarms
  • Electric vehicle (EV) chargers
  • Emergency lighting
  • Fire alarms
  • Lighting control
  • Nurse call systems
  • Passenger lift (5 person, 410 kg)
  • Public address equipment
  • Standby generators
  • Surveillance systems
  • General lighting and power
Modern key management board in office

External works and site elements reviewed

External surfaces included block paving, gravel, concrete slab paving, a concrete service yard and tarmacadam. The site includes car parking and soft landscaping (artificial grass, planted areas and turfed areas).

Notable external fixtures and fittings included: CCTV installations, Personal and vehicle access gates, Building signage, Smoking shelter.

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Our approach:
methodical, evidence-led, and built to stand up to scrutiny

For projects like this, the key is making sure the claim reflects the real-world build and that the categorisation is clear.

We assessed the capital expenditure, identified and extracted qualifying plant and machinery items from the wider construction spend, categorised expenditure appropriately between main pool, special rate pool, and moveable plant and machinery, considered expenditure falling under Structures and Buildings Allowance (SBA) and produced a structured, defensible breakdown to support the client and their advisers

The aim was simple: make the claim complete, correctly categorised, and easy to follow.

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Modern corridor with mailboxes and service window

The result: allowances, moveable plant, and SBA identified

Construction cost assessed: £4 million +

Total identified across categories: 96.8% of construction cost

Breakdown:

Category % of construction cost
Main Pool Allowances 4.3%
Special Rate Pool 10.2%
Moveable Plant & Machinery 1.8%
Structures and Buildings Allowance (SBA) 80.5%
Total 96.8%
Modern meeting room with table and chairs, no high-rise background

Why this matters

On a services-heavy office build, the difference between a decent claim and a great one is rarely a single big item it’s the cumulative impact of getting the detail right across building services, controls, safety systems, power, and external infrastructure.

By taking a structured, evidence-led approach, we gave the client confidence that the expenditure had been properly assessed and correctly categorised, with a clear split between capital allowances, moveable plant, and SBA.

If you’re developing or refurbishing an office building, especially one with significant M&E, controls, security, EV infrastructure or standby systems, we’ll guide you through the process personally and make sure you claim what you’re rightfully entitled to.

Talk to our specialists
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