What is reasonable will vary in different situations. It may depend on the type of service being provided and the size and resources of the service provider. It could be as simple as using contrasting colours to help visually impaired people distinguish walls from doors, lowering a counter to make it more accessible to a wheelchair user or providing better lighting and clearer signs.

Capital allowances

Plant and Machinery Allowances (PMAs)

PMAs allow the cost of expenditure on certain capital assets to be written off against a business’s taxable profits. They take the place of depreciation charged in the commercial accounts. Commercial depreciation is not allowed for tax.

The cost of items such as hoists, lifts or evac chairs qualifies for PMAs. Similarly, toilets and basins, including those specially designed for use by disabled people, qualify for PMAs.

From 1 April 2008 the main rates of PMAs for expenditure on qualifying plant and machinery are:

• 20 per cent a year on a reducing balance basis for general spending on qualifying plant and machinery
• 10 per cent a year on a reducing balance basis for qualifying plant and machinery with a useful economic life, when new, of more than 25 years, or integral features, see below

From 1 April 2008 a new Annual Investment Allowance has been introduced for the first £50,000 of expenditure on qualifying plant and machinery (other than cars) in a particular year. It provides a 100 per cent allowance for the first £50,000 of investment on qualifying plant and machinery (other than motor cars) in a year to all businesses regardless of size. It replaces the existing 40 or 50 per cent first-year allowances for investments in plant or machinery by small or medium-sized enterprises.

Alterations to the fabric of buildings

Expenditure on structural alterations to a building does not qualify for any capital allowances, unless the building is an industrial or agricultural building or qualifying hotel. In those cases, the expenditure may qualify under the Industrial Building Allowance (IBA) code or the Agricultural Building Allowance (ABA) code. Examples of such structural works are installation of a permanent access ramp or the enlargement of a doorway to facilitate       wheelchair access.

Expenditure may also be also incurred on making alterations to an existing building when installing qualifying plant or machinery, such as an air conditioning unit. However, such expenditure only qualifies for capital allowances if there is a direct link between the incurring of the expenditure on the alterations and the plant or machinery said to have given rise to that expenditure.

Disabled Ramps

Expenditure on building or installing a permanent ramp to facilitate access by members of the public qualifies only if the work is carried out to an industrial or agricultural building or ‘qualifying hotel’. Relief is given for the expenditure under the IBA code or agricultural buildings allowance ABA code.

Businesses that buy moveable ramps that are not permanently fixed to the building are able to claim PMAs on the cost of the ramp.

Crown copyright: Licensed under the terms of the Open     Government Licence (Opens new window)

Source: http://www.hmrc.gov.uk/specialist/disability-act-guidance.htm

Disclaimer: The information and advice given on this website is to the best of our knowledge, but we accept no responsibility if acted upon, and advise you contact your architect, building control, planning department, highways department and local fire authority if in any doubt.

Although not necessarily so with existing premises, it is advised that you try to adhere to these recommendations whenever possible.

Part M: access and facilities for disabled people

Current UK Building regulations are slightly different with regard Dwellings and other building, these recommendations are for “Buildings Other Than Dwellings”.

A wheelchair ramp will comply with Part M if it;

Has a non-slip surface.
Is 1.5m wide with a minimum unobstructed width of 1.5m.
Has a maximum individual flight of 10m and maximum
gradients of 1:20 if longer than 5m, 1:15 if longer than 2m
or 1:12 if shorter than 2m.
Has top and bottom landings no less than 1.2m and intermediate
Landings of 1.5m every 10m.
Has 100mm high raised kerbs to any open side of ramp or landings
Has a continuous suitable handrail on each open side when
the ramp excedes 2m

Part M: access and facilities for disabled people is available from The Stationary Office here for £13.00, or a free downloadable version in pdf format is available from The Office of the Deputy Prime Minister here

BS 8300:2001

A more recent document BS 8300:2001 Design of buildings and their approaches to meet the needs of disabled people. Code of practice
has been produced by the British Standards Institution
BS 8300:2001, is a source of best practice for architects, builders, and facilities managers. It encourages innovative design solutions for different types of building, including homes, shops and theatres.
A number of sections provide guidelines and recommendations in relation to disabled access and ramps in particular and it tends to offers a more detailed version than the building regulations document Part M.
At a cost of nearly £:220.00 it is a little expensive and to date, does not appear to be available free of charge online without a subscription.
Fortunately, it is available for viewing free of charge at most Public Libraries (I suggest you check with you local library first and book a time to use their facilities)

For further information on BS8300

Portable Wheelchair Ramps

There are recommendations concerning portable ramps in BS8300:2001, but in a number of circumstances, primarily with existing premises they can be difficult to adhere to.
A key point to bear in mind is the DDA’s phrase:

“Where a physical feature (for example, one arising from the design or construction of a building or the approach or access to premises) makes it impossible or unreasonably difficult for disabled persons to make use of such a service, it is the duty of the provider of that service to take such steps as it is reasonable”

“Reasonable adjustments” is a phrase that if you have not heard yet, you more than likely will do other the coming months. It is the so called “grey area” of the Act which will surely be a key point for the courts to decide.
What constitutes a “reasonable adjustment”? – Their is no easy answer, but in my personal oppinion all cases will be dealt with individually.
For instance
A new, or an existing high value property would reasonably be expected to comply with all recommendations under BS8300 and Part M.
Where as, a small local village shop, salon etc. would reasonably be expected to make minor alterations and provide auxiliary aids, such as clipboards, audio aids, trained assistance, portable wheelchair access ramps etc.
If you would like to make any comments on the information displayed on, or this website in general I would be most grateful to receive them.
Please email any comments to,
Mr.Terry Simmonds
(Director)
Access Appraisals Ltd
www.wheelchair-ramps.co.uk