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Capital works begun after 26 February 1992

Last updated 12 February 2019

Calculate the deduction separately for each part of capital works that meets the description of your area.

There is a basic entitlement to a rate of 2.5% for parts used as described in table 43-140 - Current year use. The rate increases to 4% for parts used as described in table 43-145 - Use in the 4% manner.

QC22855