Care Home Visitor Pods and the hidden tax reliefs

The pandemic brought infection control to the forefront of our minds and many have considered, or even already installed, a visitor pod in the garden where relatives and friends can safely meet their loved ones without the risk of bringing infection into the home.

However, in these days of ever-increasing costs it is yet another cost to be absorbed, or is it?  Yes, it will cost but some of the expenditure may well qualify for tax relief through capital allowances.

There are currently generous tax incentives, such as the super deduction allowing for 130% of the qualifying expenditure to be written off in full in the year, or the annual investment allowance of £1m enabling qualifying expenditure under this threshold to be written off in full in the year.  

At least some of the cost can be mitigated through claiming of these valuable tax reliefs. This entitlement to claim is not new but is enshrined in the same legislation that enables you to claim tax relief on parts of the care home itself.  

For more information, please contact either Jonathan Jex, jpj@jexca.co.uk  or Stephen Metheringham sm@jexca.co.uk of JexCA Limited Capital Allowances Specialists.