Many care home owners across the UK are still overlooking significant amounts of unclaimed capital allowances. These allowances provide valuable tax relief on the embedded fixtures and integral features within a care home, and in many cases the benefit runs into six-figure sums. If a property has never undergone a specialist capital allowances review, there is a high chance that substantial tax savings remain unclaimed.

Why Accountants Cannot Identify These Hidden Allowances

Accountants will already have claimed for items purchased directly, such as equipment, refurbishments, and furniture. However, they cannot identify the embedded qualifying fixtures already within the building when it was acquired. These include assets such as electrical systems, plumbing, fire alarms, lifts, heating, nurse-call systems, and other integral features essential to a care home.

Identifying and valuing these items requires specialist surveyors, not accountants. It involves a forensic, room-by-room site inspection and detailed valuation methodology approved by HMRC. Without this technical expertise and surveying process, these allowances remain undiscovered.

What Typically Qualifies in a Care Home

Care homes are among the property types most likely to benefit due to the level of specialist infrastructure involved. Qualifying items can include:

• Heating and hot water systems
• Electrical installations
• Ventilation and air conditioning
• Lifts and mobility systems
• Fire alarms and emergency lighting
• Nurse-call systems
• Commercial kitchens and catering equipment
• Sanitary ware and adapted bathrooms
• Safety, security, and CCTV systems
• Embedded fixtures from previous refurbishments or extensions

These items are often part of the building fabric and do not appear on invoices, which is why they require a specialist valuation rather than a standard review of accounts.

Why Eureka Offers a Free, No-Obligation Review

Eureka specialises exclusively in capital allowances, with in-house surveyors carrying out the technical work to ensure nothing is missed. Because every care home is unique, Eureka provides a free, no-obligation review to confirm whether a claim is available and to estimate the potential benefit before any commitment is made.

If no claim is available, there is no cost. If a claim is available, owners often unlock significant tax savings with no upfront fees.

Final Thought

Care homes purchased, built, or renovated years ago may still qualify, even if accountants believed everything had already been claimed. Many owners are surprised by the size of the tax relief they are entitled to simply because no specialist has ever reviewed their property.

To arrange a free assessment, owners can contact Eureka, and the team will begin with a quick high-level review.