Industrial Unit 1
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- €6,855,300 Acquisition Cost;
- Purchased in 2007;
- €1,311,255 machinery and plant allowances identified;
- Total Tax Saving = €524,502;
- Total Tax Saving in Year 1 = €65,563.
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Industrial Unit 3
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- €11,165,000 acquisition cost;
- Purchased in 2007;
- €1,382,763 machinery & plant allowances identified;
- Total Saving in Year 1= €69,138;
- Total Tax Saving €553,105.
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Nursing Home
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- Small extension to existing property (2004) - expenditure £220,000; (Detailed cost information was not available, and the project was complex as the initial contractor had ceased trading during the project.)
- Quantity Surveying Skills were therefore applied to the project and 1st cost estimates were prepared to breakdown the overall expenditure;
- £89,000 machinery & plant allowances identified;
- During the process it was established that no claim had been made on the existing Nursing Home:
- Purchased 2001;
- Purchase Price: £395k
- £92k capital allowances identified;
- Tax saving in year 1 = £13,500;
- Total tax saving = £54,300.
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Industrial Unit 2
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- Land Acquisition €125,000;
- Constructed in 2005;
- Construction Cost €3,800,000 ;
- €677,000 plant and machinery allowances idenitfied;
- Total tax saving = €325,000.
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Office Investment
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- Purchase Price: £1.6 million;
- Purchased - 2004;
- £307,000 - Machinery & Plant allowances identified;
- Tax saving in Year 1 = £23,000;
- Total saving £92,000.
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Office / Warehouse Facility (Aircraft Components)
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- Purchase Price: £2.9m.
- High proportion of Office Accommodation and some warehouse storage space;
- £716,000 Machinery and Plant Allowances identified and claim submitted;
- Tax Refund £85,000;
- Total saving £215,000.
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Public Houses (8 Premises)
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- Purchase Price £3.16 million, land & buildings;
- (Goodwill fixtures and fittings were in addition to this);
- Capital Allowances were claims for each of the properties were prepared and a total of circa £710,000 plant and machinery identified (in respect of fixed building plant and in addition to F&F;
- Tax Refund £85,000;
- Total Tax Saving £200,000.
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