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Budget 2007 announced a business tax reform package including the gradual withdrawal of IBAs and ABAs over four years. Legislation was introduced in FA08 to give effect to those changes. »Ê¹ÚÌåÓýapp phased withdrawal of IBA writing down allowances had effect for chargeable periods ending on or after 1 April 2008 for businesses within the charge to CT and 6 April 2008 for businesses within the charge to IT. This phasing out does not apply to EZ WDAs. »Ê¹ÚÌåÓýappy continue in full until the cut-off date. »Ê¹ÚÌåÓýappre are no IBA writing down allowances for the financial year beginning on 1 April 2011 and subsequent years.

After a building has qualified for enterprise zone allowances its use may change.

Ignore the change of use if the building is an industrial building or a commercial building or a qualifying hotel after the change of use.

Once expenditure has qualified for enterprise zone allowances it stays in the IBA scheme even if it is a commercial building that would not normally qualify for IBA. For example, a person who buys a used commercial building in an enterprise zone after the expiry of the 10-year designation period may claim WDA in the normal way (subject to the normal 25 year rule for used buildings).