Managing location shoots often means investing heavily in specialist equipment and transport. From camera rigs and lighting towers to vans and temporary power units, these costs add up quickly. Capital allowances on location equipment and vehicles help production companies offset investment against taxable profits, delivering real savings and releasing cash flow when needed. At Apex Accountants, we work closely with businesses in the creative and commercial sectors to secure the maximum benefit from capital allowances. With detailed knowledge of industry-specific expenses—such as drone licensing, generator installations, and crew transport—we claim every eligible pound for our clients.
This article explains how tax relief on location equipment and vehicles applies in practice. We cover what qualifies, the types of allowances available, numerical examples, case studies, and practical tips to help production companies improve their financial position.
Production work often involves high-value equipment and transport. Eligible assets typically include:
Businesses can only claim assets they own and use for work, while hire charges and private use remain excluded.
At Apex Accountants, we recently worked with a UK film production company preparing for a major outdoor shoot. They invested in two location vans (£50,000), portable generators (£20,000), and specialist camera rigs (£60,000).
We structured the claims so the entire £130,000 spend qualified under the Annual Investment Allowance. This delivered a £24,700 tax saving in the first year at the 19% corporation tax rate.
By securing full relief upfront, the production company released vital cash flow to cover crew wages and on-site logistics. Without proper planning, several years would have been required to write off a significant portion of this expenditure. Our advice ensured they benefited immediately, aligning tax relief on location equipment and vehicles with project deadlines.
Production companies face unique expenses. For example, temporary site power units, generator installations, and drone licensing costs can all be capitalised. Many businesses miss these, leaving money unclaimed.
At Apex Accountants, we provide tailored support to production companies investing in equipment and vehicles. Our team reviews purchase records, supplier invoices, and usage logs to identify every cost that qualifies for capital allowances. We apply the right mix of annual investment allowance, writing down allowance on vehicles and equipment, and first-year allowance to maximise tax savings.
We also advise on the timing and structure of purchases, helping businesses align claims with project deadlines and cash flow needs. Whether it’s vans for transport, drones for aerial shots, or temporary power units for remote locations, we ensure nothing is overlooked.
By working with us, production companies benefit from immediate relief where possible, reduced corporation tax liabilities, and stronger cash flow for reinvestment in new projects.
Contact Apex Accountants today to discuss how capital allowances on location equipment and vehicles can support your production business.
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