Capital Allowances claim on the construction of a large scale supermarket shell in the North East

We were able to identify circa £6m of qualifying expenditure resulting in significant tax savings for the client, increasing the viability of the project.

Retail North East


E³ Consulting was appointed by the Client to assess the potential tax relief available within the construction of a shell and core supermarket, with lighting, heating and various trade specific items, including rainwater harvesting.


E3 Consulting conducted a full site survey, and analysed the construction drawings and documentation to identify the eligible expenditure claimable for capital allowances, before preparing a detailed report. This resulted in significant tax savings for the client, increasing the viability of the project, and making it a more attractive investment prospect.


Tax relief identified:

  • Plant and Machinery Allowances circa £3.4m
  • Enhanced Capital Allowances circa £180,000
  • Integral Features Allowances circa £2.2m



“We have used E3 for the capital allowances work on our recent foodstore and hotel projects.

We were impressed with their proposal, which demonstrated a keen attention to detail and expertise.

We would recommend them to anyone needing these specialist property tax services.”


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