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What Are Capital Allowances? Capital Allowances Are a Form of Tax Relief That Is Available on Amounts a Business Spends Qualifying Capital Items

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What Are Capital Allowances? Capital Allowances Are a Form of Tax Relief That Is Available on Amounts a Business Spends Qualifying Capital Items SUNDERLAND ENTERPRISE ZONE A19 A1231 WASHINGTON BUSINESS CENTRE INDUSTRIAL OFFICES RETAIL & LEISURE Turbine Business Park comprises a 43 acre (17.4 Ha) high quality mixed use business park, located in Sunderland, within the heart of the North East’s business region. It is within the new A19 Enterprise Zone. Sunderland is one of the UK’s most competitive business locations being home to a host of world class companies such as Nissan, Rolls Royce, Barclays, Nike, EDF Energy and BAE systems. WASHINGTON BUSINESS CENTRE www.turbinebusinesspark.co.uk Exciting Location Tenure Options Located between the A1(M) and A19, Turbine Business Park is well connected, Bespoke design and build units to meet occupiers requirements can be with Sunderland 4 miles to the west, 6 miles south east of Newcastle upon Tyne accommodated on either a freehold, long leasehold or leasehold basis. and 9 miles north east of Durham City. Newcastle International Airport is situated approximately, 12 miles north-west, with Intercity rail stations at Newcastle and Durham and port facilities on the Flexible Accommodation River Tyne and at Sunderland. The site has outline planning permission for industrial, offices, retail and Turbine Business Park lies south of the main Nissan car plant on the A1231 leisure uses. Wessington highway, adjacent to its intersection with the A19 and 2.5 miles west of the A1(M) access. The main estate road has been completed to an adoptable standard and sites are fully serviced with all main utilities. Turbine Business Park is well connected with the three largest telecommunications carriers in the UK available to occupants. Enterprise Zone Turbine Business Park is included within the North East Enterprise Zone, known as the A19 Ultra Low Carbon Vehicle Corridor. The benefits of the Enterprise Zone, comprise ease of planning through Local Development Orders and enhanced capital allowances for plant and machinery. The site also benefits from Superfast Broadband. Exciting Communications Road Direct access to A19. A1 approximately 2.5 miles West. Rail Established rail network with over 50 Metro Stations serving Sunderland and the region. Air Newcastle International Airport, 12 miles North East, with direct flights to 16 National, 20 European & 7 International destinations. Port Sunderland port, 6.5 miles from Turbine ENTERPRISE ZONE Business Park, provides freight links to Northern Europe and beyond. Proposed totem sign A1231 NISSAN www.turbinebusinesspark.co.uk sat nav: SR5 3QY MIS REP: Wilton Developments and Clugston on their behalf and for the sellers or lessors of this property whose agents they are, give notice that: (i) The Particulars are set out as a general outline only for the guidance of intending purchasers or lessees, and do not constitute, nor constitute part of, an offer or contract; (ii) All descriptions, dimensions, references to condition and necessary permissions for use and occupation, and other details are given in good faith and are believed to be correct, but any intending A JOINT VENTURE BETWEEN purchasers or tenants should not rely on them as statements or representations of fact, but must satisfy themselves by inspection or otherwise as to the correctness of each of them; (iii) No person employed by [email protected] Wilton Developments and Clugston has any authority to make or give any representation or warranty in tel: 0791 561 194 relation to this property. Unless otherwise stated prices and rents quoted are exclusive of VAT. The date of this publication is November 2013. Designed & Produced by www.conemarketing.co.uk Industrial Turbine Business Park provides an ideal location for your business. Located on the A1231 between the A1(M) and A19, within the A19 Ultra Low Carbon Vehicle Corridor Enterprise Zone. The site benefits from simplified planning and capital allowance benefits. Fully serviced sites available for units from 6,000 sq ft up to 80,000 sq ft can be delivered on a variety of tenure packages. INDICATIVE LAYOUT Accommodation UNIT sq ft sq m UNIT sq ft sq m UNIT 1 11,000 sq ft 1,022 sq m UNIT 7 9,000 sq ft 836 sq m UNIT 2 14,000 sq ft 1,301 sq m UNIT 8 13,000 sq ft 1,208 sq m UNIT 3 6,000 sq ft 557 sq m UNIT 9 15,000 sq ft 1,394 sq m UNIT 4 45,000 sq ft 4,181 sq m UNIT 10 23,000 sq ft 2,137 sq m UNIT 5 40,000 sq ft 3,716 sq m UNIT 11 14,000 sq ft 1,301 sq m UNIT 6 12,000 sq ft 1,115 sq m UNIT 12 29,000 sq ft 2,694 sq m www.turbinebusinesspark.co.uk Industrial Turbine Business Park provides an ideal location for your business. Located on the A1231 between the A1(M) and A19 it is well connected with Newcastle upon Tyne, Sunderland, Durham. Newcastle International Airport to the north-west is approximately 12 miles whilst port facilities on both the River Tyne and at Sunderland are easily accessible. Bespoke Design Vantec Case Study Units ranging from 6,000 sq ft up to 80,000 sq ft can be provided Vantec’s new 422,000 sq ft warehouse facility at Turbine on a design and build basis to the occupiers’ specific needs whether Business Park opened January 2013. This facility that’s clear eaves heights, enhanced floor loadings or particular loading was delivered within 12 months of commencement of access arrangements. discussions, with Barmston Developements and Vantec Europe working together to produce a bespoke faciltiy Tenure Options within budget and time scales. Bespoke design and build units to meet occupiers requirements can be accommodated on either a freehold, long leasehold or leasehold basis. Enterprise Zone Flexible Accommodation Turbine Business Park is included within the North East Enterprise Zone, known as the A19 Ultra Low Carbon The site has outline planning permission. The main estate road has been Vehicle Corridor. The Enterprise Zone offers:- completed to an adoptable standard and sites are fully serviced with all main utilities. Turbine Business Park is well connected with the three • Simplified approach to planning • Superfast largest telecommunications carriers in the UK available to occupants. • Enhanced Capital Allowances Broadband MIS REP: Wilton Developments and Clugston on their behalf and for the sellers or lessors of this property whose agents they are, give notice that: (i) The Particulars are set out as a general outline only for the guidance of intending purchasers or lessees, and do not constitute, nor constitute part of, an offer or contract; (ii) All descriptions, dimensions, references to condition and necessary permissions for use and occupation, and other details are given in good faith and are believed to be correct, but any intending purchasers or tenants should not rely on them as statements or representations of fact, but must satisfy themselves by inspection A JOINT VENTURE BETWEEN or otherwise as to the correctness of each of them; (iii) No person employed by Wilton Developments and Clugston has any authority to make or give any representation or warranty in relation to this property. Unless [email protected] otherwise stated prices and rents quoted are exclusive of VAT. The date of this publication is November 2013. tel: 0791 561 194 Designed & Produced by www.conemarketing.co.uk Contact Simon Hill e: [email protected] A19 Ultra Low Carbon Vehicle Corridor Enterprise Zone Intro It was announced in the Budget 2011 that 'Enterprise Zones' would be created in areas within the United Kingdom with high economic potential. The North East LEP has 10 sites within 3 clusters. Turbine Business Park falls within the cluster known as the A19 Ultra Low Carbon Vehicle Corridor (A19 ULCV). The North East LEP is one of a limited number of Enterprise Zones which has been selected to benefit from a potential pool of £300m of Enhanced Capital Allowances ('ECA') on items of significant capital investment incurred between April 2012 and March 2017. What are Capital Allowances? Capital allowances are a form of tax relief that is available on amounts a business spends qualifying capital items. They can be taken every year, as a percentage of what you have spent, on a reducing balance basis, until fully relieved. Under the current standard Capital Allowances system, there are a variety of rates depending on the type of capital item(s), but the most common rates for a normal business are 18% for plant and machinery and 8% for integral features, for the tax year 2012-2013. Therefore, a business spending £50m on plant and machinery would have £9m (18%) taken off their taxable profit in the first year of purchasing their assets, assuming that their profit exceeded £9m, and the tax rate was 25%, would mean a cash-flow benefit of £2,250,000. Enhanced Capital Allowances ('ECA') The 'ECA' available in the Enterprise Zones such as Turbine Business Park, will allow those who incur qualifying expenditure a 100% capital allowance in the first year of purchasing their assets, as opposed to the 18% that would normally apply. For example: Company A expends £50m on qualifying capital items, and the company's profit was £50m or greater the 'ECA' cash flow benefit would be the full £12.5m in the first year of purchasing their assets ie. the saving of 25% corporation tax. If the profit made by Company A was £25m in the first 2 years, the 'ECA' benefit would be £6,250,000 in each of those years. If the profit made by Company A was £10m pa for the 5 years following the eligible expenditure the 'ECA' benefit would be £2,500,000 in each of those years.
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