Overview
When a busy dental practice decided to expand and modernise, the stakes were high: a new treatment room, upgraded corridors and stairs, and the need to ensure every pound spent on the fit-out would work as hard as possible. The client wanted clarity and confidence that qualifying expenditure would be identified and claimed, maximising value, minimising risk.
The Property: What was delivered and why it matters
The property comprises a two-storey retail unit converted into a dental surgery.
Refurbishment works included the installation of new partitions to create consultation rooms, offices, laboratories and a staff area.

A two-storey dental surgery with:
- New dental treatment room created in the basement
- Refurbished corridors and stairs across basement and ground floor
- Non-slip vinyl flooring in the treatment room and wood finishes in circulation areas
- Painted plaster finishes throughout, with a wood feature wall to the waiting area and stairs
- Upgraded mechanical services: air conditioning, hot water heating, hot and cold-water supply
- New electrical installations: general power, lighting, emergency lighting
Our approach: methodical, transparent, and client-focused
With fit-outs in clinical environments, details matter both for compliance and for maximising relief. Our process:
- Reviewed all construction and refurbishment costs
- Identified and categorised all qualifying plant, machinery, and specialist installations
- Allocated expenditure across main pool, special rate pool, revenue, and structures/buildings allowances
- Provided a clear, defensible breakdown for the client and their advisers

The result: allowances and SBA identified
Total capital expenditure assessed: £100k +
Total identified for allowances and SBA: 97.1% of project cost
| Category | % of total cost |
| Main Pool Allowances | 8.1% |
| Special Rate Pool | 33.0% |
| Revenue Items | 26.9% |
| Structures & Buildings (SBA) | 29.1% |
| Total | 97.1% |

Why this matters
For professional practices, every investment in new space or equipment is an opportunity, but only if every qualifying cost is claimed. By taking a structured, evidence-led approach, we gave the client complete confidence that their expansion was supported by the maximum available tax relief.
Want certainty from your next investment? Reach out to Cavetta and discover how our methodical, client-focused approach delivers peace of mind and lasting value.