Integral features are a special category of capital expenditure that is somewhere in the boundary between what is ‘plant and machinery’ and what is a ‘commercial building’. Broadly, and as the name suggests, they are assets that form an integral part of the building. The concept of integral features was first introduced in April 2008 and is specifically defined in the Capital Allowances Act 2001 as expenditure on the following:
- lifts, escalators and moving walkways
- space and water heating systems
- air conditioning and air cooling systems
- hot and cold water systems (excluding toilet and kitchen facilities)
- external solar shading
Expenditure on integral features forms part of the special rate pool and as such attracts writing-down allowances of 6% per annum from April 2019 (1 April for corporation tax and 6 April for income tax). The rate was 8% for expenditure from April 2012 and 10% before that date since its introduction.