ºÃÉ«ÏÈÉúTV

Read our policy.

Case study: Office building component costs
BCIS refElementElement total £cost/m2 gfa £Plant and machinery @25% WDA £Element total £cost/m2 gfa £Plant and machinery @25% WDA £100% ECACapital allowance total £
Office building cost plan: Calculation of the plant and machinery allowances and enhanced capital allowances
Non-energy-saving technologiesDEFRA-approved energy-saving technologies ÌýÌý
1Substructure1,380,000138.00 1,380,000138.00
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
2Superstructure 5,447,000544.7016,0005,447,000544.7016,000 Ìý16,000
2aFrame 1,382,000138.20 1,382,000138.20
2bUpper Floors 950,00095.00 950,00095.00
2cRoof263,00026.30 263,00026.30
2dStairs inc in 2a inc in 2a inc in 2a inc in 2a
2eExternal walls 1,981,000198.10 1,981,000198.10
2fWindows and external doors 372,00037.20 372,00037.20
2gInternal walls and partitions277,00027.70 277,00027.70
2hInternal doors 222,00022.2016,000222,00022.2016,000 16,000
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
3Internal finishes 991,00099.10246,000991,00099.10246,000 246,000
3aWall finishes 229,00022.90 229,00022.90
3bFloor finishes 547,00054.7059,000547,00054.7059,000 59,000
3cCeiling finishes 215,00021.50187,000215,00021.50187,000 187,000
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
4Fittings 70,0007.0070,00070,0007.0070,000 70,000
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
5Services 3,524,000352.402,858,0003,644,000364.402,463,000773,0003,236,000
5aSanitary appliances 61,0006.1061,00061,0006.1061,000 61,000
5cDisposal installations 126,00012.6015,000126,00012.6015,000 15,000
5dWater installations123,00012.3074,000123,00012.3071,0003,00074,000
5eHeat source 37,0003.7037,00049,0004.90 49,00049,000
5fSpace heating and air treatment 862,00086.20862,000898,00089.80562,000336,000898,000
5gVentilating systems 462,00046.20462,000465,00046.50446,00019,000465,000
5hElectrical installations 853,00085.30393,000903,00090.30393,000308,000701,000
5iGas installations 11,0001.1011,00011,0001.1011,000 11,000
5jLift and conveyor installations 230,00023.00230,000234,00023.40216,00018,000234,000
5kProtective installations87,0008.7065,00087,0008.7065,000 65,000
5lCommunication installations inc in 5hinc in 5h inc in 5hinc in 5h inc in 5hinc in 5h inc 5h
5mSpecial installations 547,00054.70547,000562,00056.20522,00040,000562,000
5nBuilders work in connection 125,00012.50101,000125,00012.50101,000 101,000
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
6External works 1,598,000159.80351,0001,598,000159.80351,000 351,000
6aSite works 926,00092.608,000926,00092.608,000 8,000
6bDrainage inc 6a inc 6ainc 6a inc 6a inc 6a inc 6a inc 6a
6cExternal services 672,00067.20343,000672,00067.20343,000 343,000
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
7Preliminaries incincincinc inc inc8,000
Total (excl professional fees)13,010,0001,301.003,541,00013,130,0001,313.003,146,000773,0003,919,000
Professional fees @ 10%1,301,000130.10354,1001,313,000131.30314,60077,300391,900
Total14,311,0001431.103,895,10014,443,0001444.303,460,600850,3004,310,900
100% 27.22%100% 23.96%5.89%29.85%
ÌýÌýÌýÌýÌýÌýÌýÌýÌý
GIFA 10,000m2ÌýÌýÌýÌýÌýÌýÌý
Case study: Which bits qualify
ºÃÉ«ÏÈÉúTV specification and capital allowances overview
BCIS RefElementElement descriptionPlant and machinery allowances claimed
1Substructure Pad foundations and ground beams
2Superstructure Ìý
2aFrame Steel frame
2bUpper floors Reinforced concrete; 450 mm deep
2cRoofLightweight reinforced concrete slab and asphalt
2dStairsPrecast concrete stairs and powder coated metal balustrades
2eExternal walls Curtain walling and rainscreen cladding and part planar glazing
2fWindows and external doors Double-glazed units within curtain-walling. Powder coated aluminium doors Qualifying ironmongery
2gInternal walls and partitionsFixed plasterboard partitions
2h Internal doors Hardwood veneered doorsQualifying ironmongery
3Internal finishes Ìý
3aWall finishesThree coats of emulsion to plasterboard walls. Ceramic tiling in toilets
3bFloor finishesLimestone floor to entrance, carpet and 600 × 600 mm raised access floors, Carpets and matwells to cores
Altro safety flooring to back-of-house areasÌý
3cCeilingSuspended concealed grid, metal panel tiling and plasterboard (acting as return extract air plenum)Proportion of ceiling forming plenum ceiling
4Fittings Reception desk, signage, kitchen fittings and tea stations, sanitary appliances, vanity unitsQualifying fittings
5Services Ìý
5aSanitary appliances Armitage Shanks sanitary ware All sanitary appliances
5cDisposal installationsCast-iron rainwater and foul water drainage and PVCu connectionsQualifying components
5dWater installationsDomestic-type hot and cold water services Hot water services, and trace heating
5eHeat source Gas-fired cast-iron sectional boilers with condensing heat exchangerBoilers
5fSpace heating and air treatment 4-pipe fancoil air-conditioning installationAir-conditioning installation
5gVentilation systemsToilet and kitchen extract ventilationToilet and kitchen extract ventilation
5hElectrical installationsLV distribution, LV power, power wiring to mechanical plant, lighting 500 × 500mm modular light fittings, basic lighting control installation, maintained emergency lighting, CCTV, cable containment LV distribution, lighting controls, emergency lighting, power wiring to mechanical plant, CCTV
5iGas installationsGas distribution pipework to boilers Gas distribution pipework
5jLift and conveyor installationsFour eight-person lifts (one part goods) Lifts
5kProtective installationsDry risers, fire alarms, lightning protectionDry risers, fire alarms
5lCommunications installationsCable containment for future telecommunications system Cable containment
5mSpecial installationsºÃÉ«ÏÈÉúTV management system ºÃÉ«ÏÈÉúTV management system
5nBuilders work in connectionHoles, chases, plinths and ducts for services Builders work associated with qualifying expenditure barriers, street furniture, service ducts
6External works and landscapingSoft landscaping. External illuminated car park with automatic access barrierQualifying external works, car park
7PreliminariesApportioned across the elements Apportioned between qualifying and non-qualifying expenditure
8Professional fees Architect, structural engineer, services engineer, quantity surveyor, planning supervisor etc Apportioned between qualifying and non-qualifying expenditure
Case study: The cost of going green
ºÃÉ«ÏÈÉúTV specification and capital allowances overview
ItemNon-energy-saving technologies DEFRA-approved energy-saving technologiesAdditional cost (inc preliminaries)
BoilersGas-fired cast-iron sectional boiler with condensing heat exchanger (3 × 444 Kw) Gas-fired cast-iron sectional boiler with high efficiency condensing heat exchanger from ECA energy technology product list£12,000
ChillersPackaged screw compressor water chillersPackaged screw compressor water chillers with high-efficiency motor components from ECA energy technology product list0
PumpsCast-iron single and twin head pumpsVariable speed pumps with inverter control and energy-efficient motors from ECA energy technology product list£11,000
AHUsSupply and extract AHUs Supply and extract AHUs with inverter control and energy efficient motors from ECA energy technology product list£9,000
Extract fansFixed speed extract fans to toilets and sundry other areasExtract fans with inverter control and energy efficient motors from ECA energy technology product list£3,000
Fancoil units 4 pipe fan coil system4-pipe fan coil system with motors from ECA energy technology product list£7,000
Thermal insulationThermal insulation in accordance with industry practice to piped and ducted servicesThermal insulation to piped and ducted services with enhanced thickness to piped systems installed in accordance with BS 5422£9,000
Lighting Programmable lighting control installation utilising eight-way lighting control modules and addressable luminaries. Expansion capability for full automatic control Automatic control installation as table 10 of ECA lighting guidance notes and EN 50081, EN 50082 and relevant parts of EN 60669 or EN 60730£50,000
Lifts Machine roomless lift installation Machine roomless lift installation utilising energy efficient motors from ECA energy technology product list£4,000
ControlsAutomatic building control systemAutomatic building control system with components selected from ECA energy technology product list£15,000
SUB TOTAL £120,000
Professional fees £12,000
TOTAL £132,000
Case study: How it stacks up
Cost comparison of the ECA tax relief and energy cost savings over the whole life of building
Cost comparisonNon-energy-saving technologiesDEFRA-approved technologiesSavings
Capital costsÌýÌýÌý
Net present value of cash saved following capital allowances claims** £942,000£1,078,000£136,000
Energy costs ÌýÌýÌý
Annual energy costs £110,000£95,000£15,000
Cumulative net present ÌýÌýÌý
value of energy costs after: ÌýÌýÌý
Year 5£485,000£419,000£66,000
Year 10£896,000£774,000£122,000
Year 15£1,244,000£1,074,000£170,000
Year 20£1,537,000£1,327,000£210,000
**Assuming 30% corporation tax rate and 6% discount rate