What are integral features?

Integral features were introduced in Finance Act 2008. Integral features are fixtures and fittings within a building which typically provide a longer lasting use and are harder to remove from the property. Examples of Integral Features include: Lifts, hot and cold water systems, heating and ventilation systems, electrical lighting and power systems and external solar shading. Integral features currently receive the writing down allowance of 6%.

For example if you have a qualifying integral features asset with a value of £100,000 in the first tax year, you will claim 6% (£6,000) of allowances and have a balance of £94,000 in the pool to carry forward. In the second year you will claim 6% of the residual balance and carry forward the remainder. This is repeated until all the allowances are fully utilised or the asset is sold/no longer in use.