CA37400 - IBA: Enterprise zones: Change of use

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).