Capital Allowances for Modern Farming Operations

Aberdeenshire 2026-05-15

Rounding off the week with a trip up to Aberdeenshire to catch up with some of our farming clients in the North East of Scotland.

We support many accountants who work with farming businesses by providing specialist input to help maximise capital allowances claims. Farms often invest heavily in plant and machinery, including not only tractors and equipment but also buildings and infrastructure. Without a full capital allowances review, some of that value may be missed in the tax computation.

Where we’re seeing the biggest wins:

  • Egg production – ventilation, automated feeding, lighting, temperature control, wash down systems, biosecurity equipment
  • Arable operations – grain drying, storage, irrigation, pumps, electrical upgrades, yard works
  • Wind turbines – foundations, cabling, grid connection, control systems

For rural accountants, partnering with a specialist means:

  • Stronger client outcomes
  • No extra workload
  • A defensible, survey backed report for HMRC
  • A clear commercial uplift for the farm

If you support farming clients, a capital allowances review can unlock value for your client. Please get in touch with one of our directors if you would like to discuss this further.

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