Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

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Commercial building allowance - Annual allowance 

If the construction is after 1998/99, the annual CBA will be 4% of the capital expenditure incurred on the construction until the residue of expenditure is zero. 

If a person buys a relevant interest in a commercial building which has been used in a trade, he can get CBA by reference to the residue of expenditure immediately after the sale (the computation of 4% on the capital expenditure is no longer applicable). There two methods of determining the residue of expenditure immediately after the sale: 

  • The first method is applicable where the building was constructed prior to 1998/99: the annual allowance = residue of expenditure immediately after the sale / number of years from the year of assessment of sale to 2023/2024 . 

  • The second method applies in any other cases: the annual allowance = residue of expenditure immediately after the sale / number of years of assessment from the year of assessment of the sale to the 25th year of assessment after the building was first used.

Residue of expenditure after sale has a similar definition of that for IB. In short, it is the residue of expenditure before the sale as increased by balancing charge or reduced by balancing depreciation allowance on the sale.

Balancing adjustment on disposal of CB

 

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