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

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Computation of Industrial Building Allowance

Example 1

Mr. Lee, the government lessee, built a factory building for his toy-manufacturing business during his accounting year ending on 30 September 2005. The cost of construction incurred in the accounting year was $8,000,000. 95% of the building was used for qualifying purposes.  When the building completed on 15 September 2005, it was used as an industrial building.

Computation of IBA:

Year of assessment 2005/2006:

Cost of construction:  $8,000,000

Less: Initial allowance: $8,000,000 * 20% = $1,600,000.

Less: Annual allowance: $8,000,000 * 4% = $320,000.

Residue of expenditure c/f to 2006/2007 = $8,000,000 - $1,600,000 - $320,000 = $6,080,000.

From  2006/2007 onward, if the building continues to be used an industrial building, an annual allowance of $320,000 will be granted until the residue of expenditure becomes zero.

Press here for example 2

 

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