Revenue Note for Guidance

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Revenue Note for Guidance

380S Additional allowance for relocation expenditure


An additional allowance (known as a additional relocation allowance) is available to a person carrying on a relevant trade who has incurred relocation expenditure to which the provisions of section 380R apply. The additional relocation allowance is an amount equal to 50% of the expenditure, which qualifies for the relocation allowance under section 380R.


(1) & (2) The section grants an additional relocation allowance of 50% of the relocation allowance already granted under section 380R(2). It also provides for a claw back of an additional amount equal to 50% of the allowance clawed back under section 380R(5). This claw back would occur where the consideration received for the establishment land exceeds the market value at the date the relevant expenses were first incurred, the difference is to be treated as a trading receipt of the trade and is limited to 50% of the aggregate amount of relocation allowances granted.

Relevant Date: Finance Act 2021