- This topic has 1 reply, 2 voices, and was last updated 10 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
How was your exam? Comments & Instant poll >>
OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Capital Allowance – Thermal insulation of a business building
With reference to practice question 11 (Carl) from the lecture notes provided, does Thermal Insulation of a business building falls under AIA in the capital allowance computation? Isn’t this WDA (Special Rate Pool) item?
Please explain. Thank you
We allocate AIA firstly to qualifying expenditure that would fall into the special rate pool. WDA would only then be available on any remaining expenditure. The thermal insulation is eligible for AIA.