@diy-accounting-uk/diya-gl 1.2.15 → 1.2.17

package/dist/app/data/hmrc/form-layouts/se.json

@@ -251,10 +251,14 @@
               "label": "Capital allowances at 6% on equipment, including cars with higher CO2 emissions",
               "cell": "Financialaccounts.xlsx!SE Full!D147"
             },
-            { "box": "52", "label": "Zero-emission goods vehicle allowance", "cell": "Financialaccounts.xlsx!SE Full!D152" },
-            { "box": "52.1", "label": "Zero-emission car allowance", "cell": "Financialaccounts.xlsx!SE Full!D156" },
-            { "box": "53", "label": "The Structures and Buildings Allowance", "cell": "Financialaccounts.xlsx!SE Full!D160" },
-            { "box": "53.1", "label": "Freeport and Investment Zones Structures and Buildings Allowance", "cell": null },
+            { "box": "52", "label": "Zero-emission goods vehicle allowance", "cell": "Financialaccounts.xlsx!SE Full!D150" },
+            { "box": "52.1", "label": "Zero-emission car allowance", "cell": "Financialaccounts.xlsx!SE Full!D152" },
+            { "box": "53", "label": "The Structures and Buildings Allowance", "cell": "Financialaccounts.xlsx!SE Full!D156" },
+            {
+              "box": "53.1",
+              "label": "Freeport and Investment Zones Structures and Buildings Allowance",
+              "cell": "Financialaccounts.xlsx!SE Full!D160"
+            },
             { "box": "54", "label": "Electric charge-point allowance", "cell": "Financialaccounts.xlsx!SE Full!O139" },
             { "box": "55", "label": "100% and other enhanced capital allowances", "cell": "Financialaccounts.xlsx!SE Full!O144" },
             { "box": "56", "label": "Allowances on sale or cessation of business use", "cell": "Financialaccounts.xlsx!SE Full!O149" },

package/dist/app/data/hmrc/sa103-mtd-mapping.json

@@ -452,7 +452,7 @@
       "form": "SA103F",
       "box": "52",
       "label": "Zero-emission goods vehicle allowance",
-      "cell": "SE Full!D152",
+      "cell": "SE Full!D150",
       "field": "allowances.zeroEmissionsGoodsVehicleAllowance",
       "route": "annual"
     },
@@ -460,7 +460,7 @@
       "form": "SA103F",
       "box": "52.1",
       "label": "Zero-emission car allowance",
-      "cell": "SE Full!D156",
+      "cell": "SE Full!D152",
       "field": "allowances.zeroEmissionsCarAllowance",
       "route": "annual"
     },
@@ -468,7 +468,7 @@
       "form": "SA103F",
       "box": "53",
       "label": "The Structures and Buildings Allowance",
-      "cell": "SE Full!D160",
+      "cell": "SE Full!D156",
       "field": "allowances.structuredBuildingAllowance",
       "route": "annual"
     },
@@ -476,7 +476,7 @@
       "form": "SA103F",
       "box": "53.1",
       "label": "Freeport Structures and Buildings Allowance",
-      "cell": null,
+      "cell": "SE Full!D160",
       "field": "allowances.enhancedStructuredBuildingAllowance",
       "route": "annual"
     },

package/dist/app/data/releases.json

@@ -623,6 +623,58 @@
           "scorecard": "101605 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.15",
+      "date": "2026-09-15",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.15+27b706de",
+      "taxDataHash": "4ecdbe985d22",
+      "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "3c88a8ba129b",
+          "scorecard": "7966 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
+    },
+    {
+      "tag": "diya-gl-v1.2.16",
+      "date": "2026-09-15",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.16+25abe637",
+      "taxDataHash": "3221a7c2f39c",
+      "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "107ff1b5c94a",
+          "scorecard": "7969 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

package/dist/app/data/render-unrepresentable/se.json

@@ -339,6 +339,7 @@
   "section/accounting-profit-to-tax-profit-bridge/less-small-balance-allowance-box-24": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-box-62-adjustment": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-electric-charge-point-allowance-box-54": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
+  "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-freeport-and-investment-zone-structures-and-buildings-allowance-box-53-1": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-structures-and-buildings-allowance-box-53": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-zero-emission-car-allowance-box-52-1": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-zero-emission-goods-vehicle-allowance-box-52": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
@@ -466,5 +467,20 @@
   "cell/Fixedassets.xlsx!Schedule!AD40": "The single asset pool car's own Schedule row (the third motor asset brought forward): its private use share, its P marker, its allowance and its written-down value. The Fixed assets view lists the brought-forward register by asset, without a cell key a row, and the AE1, AF1 and AG1 totals those rows sum into are on the same view under their own cell keys.",
   "cell/Fixedassets.xlsx!Schedule!AE40": "The single asset pool car's own Schedule row (the third motor asset brought forward): its private use share, its P marker, its allowance and its written-down value. The Fixed assets view lists the brought-forward register by asset, without a cell key a row, and the AE1, AF1 and AG1 totals those rows sum into are on the same view under their own cell keys.",
   "cell/Fixedassets.xlsx!Schedule!AG40": "The single asset pool car's own Schedule row (the third motor asset brought forward): its private use share, its P marker, its allowance and its written-down value. The Fixed assets view lists the brought-forward register by asset, without a cell key a row, and the AE1, AF1 and AG1 totals those rows sum into are on the same view under their own cell keys.",
-  "section/accounting-profit-to-tax-profit-bridge/add-the-full-return-s-own-box-71-adjustment-for-change-of-accounting-practice": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page."
+  "section/accounting-profit-to-tax-profit-bridge/add-the-full-return-s-own-box-71-adjustment-for-change-of-accounting-practice": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
+  "cell/Fixedassets.xlsx!Schedule!B115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its date, building, expenditure and postcode. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!C115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its date, building, expenditure and postcode. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!E115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its date, building, expenditure and postcode. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!F115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its date, building, expenditure and postcode. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!H115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!J115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!K115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!B116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!D116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!E116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!F116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!G116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!H116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!J116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!K116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key."
 }

package/dist/app/data/se-2020-2021.toml

@@ -36,6 +36,8 @@ class2_small_profits_threshold = 6475
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2021-2022.toml

@@ -36,6 +36,8 @@ class2_small_profits_threshold = 6515
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2022-2023.toml

@@ -39,6 +39,8 @@ class2_small_profits_threshold = 6725
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2023-2024.toml

@@ -38,6 +38,8 @@ class2_small_profits_threshold = 6725
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2024-2025.toml

@@ -35,6 +35,8 @@ class2_small_profits_threshold = 6725
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2025-2026.toml

@@ -35,6 +35,8 @@ class2_small_profits_threshold = 6845
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2026-2027.toml

@@ -35,6 +35,8 @@ class2_small_profits_threshold = 7105
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.14
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/lib/anchors/se.js

@@ -41,6 +41,8 @@ import {
   EXISTING_ASSET_ROWS,
   NEW_PLANT_ROWS,
   HP_AGREEMENT_ROWS,
+  SBA_CLAIM_ROWS,
+  SBA_CLAIM_COLUMNS,
 } from "../../products/se.js";
 import { SALES_ANALYSIS_COLUMNS, PURCHASES_ANALYSIS_COLUMNS } from "../calculators/se.js";
 import {
@@ -230,6 +232,7 @@ export const SE_ANCHORS = {
       { sheet: "Schedule", cell: "C1", label: "FIXED ASSETS" },
       { sheet: "Schedule", cell: "B59", label: "NEW FIXED ASSETS Bought AFTER" }, // template carries a trailing space; textAt() trims it
       { sheet: "Schedule", cell: "B64", label: "New Land & Property" },
+      { sheet: "Schedule", cell: "B113", label: "STRUCTURES AND BUILDINGS ALLOWANCE (SA103F boxes 53 and 53.1)" },
       { sheet: "HPfinance", cell: "B5", label: "Agreement Date" },
       { sheet: "HPfinance", cell: "C5", label: "Finance Company" },
       { sheet: "HPfinance", cell: "E5", label: "Total Amount Financed excluding Admin & Interest" },
@@ -361,7 +364,9 @@ function isPayslipsInputCell(sheet, cellRef) {
 // its private use share (M), its special rate pool marker (AB) and its single
 // asset pool marker (AD) on its existing-asset row, or an
 // in-year disposal's date/proceeds (U, V) on that same row; a new purchase's
-// date/supplier/cost (B, C, E) on a New Plant & Machinery row. See
+// date/supplier/cost (B, C, E) on a New Plant & Machinery row; a Structures
+// and Buildings Allowance claim's date/building/expenditure/postcode/tax
+// site/ceased date (B, C, D, E, F, G, I) on an SBA claim row. See
 // app/products/se.js's cellWrites() Schedule writer.
 const EXISTING_SCHEDULE_ROWS = new Set([...EXISTING_ASSET_ROWS.motor, ...EXISTING_ASSET_ROWS.computer]);
 const NEW_SCHEDULE_ROWS = new Set(NEW_PLANT_ROWS);
@@ -377,6 +382,8 @@ const EXISTING_SCHEDULE_COLUMNS = [
   SINGLE_ASSET_POOL_MARKER_COLUMN,
 ];
 const NEW_SCHEDULE_COLUMNS = ["B", "C", "E"];
+const SBA_SCHEDULE_ROWS = new Set(SBA_CLAIM_ROWS);
+const SBA_SCHEDULE_COLUMNS = Object.values(SBA_CLAIM_COLUMNS);
 const HP_ROWS = new Set(HP_AGREEMENT_ROWS);
 const HP_COLUMNS = ["B", "C", "D", "E", "F", "G", "H", "L"];
 
@@ -386,6 +393,7 @@ function isFixedAssetsInputCell(sheet, cellRef) {
   if (sheet === "Schedule") {
     if (EXISTING_SCHEDULE_ROWS.has(ref.row)) return EXISTING_SCHEDULE_COLUMNS.includes(ref.col);
     if (NEW_SCHEDULE_ROWS.has(ref.row)) return NEW_SCHEDULE_COLUMNS.includes(ref.col);
+    if (SBA_SCHEDULE_ROWS.has(ref.row)) return SBA_SCHEDULE_COLUMNS.includes(ref.col);
     return false;
   }
   if (sheet === "HPfinance") return HP_ROWS.has(ref.row) && HP_COLUMNS.includes(ref.col);

package/dist/app/lib/calculators/se-derivations.js

@@ -17,7 +17,7 @@ import { resolve, dirname } from "path";
 import { fileURLToPath } from "url";
 import { diyaGlToScenario } from "../diya-gl-loader.js";
 import { calculateSeCells } from "./se.js";
-import { SE_YEAR_END_MONTH } from "../../products/se.js";
+import { SE_YEAR_END_MONTH, SBA_CLAIM_ROWS } from "../../products/se.js";
 import { extractTaxYearStart, parseDate } from "../scenario-loader.js";
 import { shiftMonths, periodShiftMonths } from "../period-shift.js";
 import { splitVat } from "../tax/vat.js";
@@ -465,9 +465,8 @@ export function buildSelfEmploymentQuarterlyUpdates(book, lines, taxData, option
 // reads it back from there, so the payload carries what the return prints.
 // A box the book does not state stays blank and warns.
 const BOOK_STATED_ANNUAL_BOXES = [
-  { box: "52", cell: "D152", table: "allowances" }, // zeroEmissionsGoodsVehicleAllowance -- gone from 2025-26
-  { box: "52.1", cell: "D156", table: "allowances" }, // zeroEmissionsCarAllowance
-  { box: "53", cell: "D160", table: "allowances" }, // structuredBuildingAllowance
+  { box: "52", cell: "D150", table: "allowances" }, // zeroEmissionsGoodsVehicleAllowance -- gone from 2025-26
+  { box: "52.1", cell: "D152", table: "allowances" }, // zeroEmissionsCarAllowance
   { box: "62", cell: "D179", table: "adjustments" }, // includedNonTaxableProfits
   { box: "71", cell: "D210", table: "adjustments" }, // accountingAdjustment
 ];
@@ -477,9 +476,10 @@ const BOOK_STATED_ANNUAL_BOXES = [
 // out of reach today: no cell in the template, or a figure the book has no
 // record for. Box 69's field also moves out of HMRC's own schema by tax
 // year -- annualFieldsUnavailableForYear() below is what keeps a year that
-// no longer accepts a field from warning about it as if it still did.
+// no longer accepts a field from warning about it as if it still did. Boxes
+// 53 and 53.1 are not here: the Schedule's SBA block computes them, and
+// they are filed as arrays below, one item per claim.
 const NO_SOURCE_ANNUAL_BOXES = [
-  { box: "53.1", pick: 0 }, // allowances.enhancedStructuredBuildingAllowance
   { box: "55", pick: 1 }, // allowances.businessPremisesRenovationAllowance (shared with enhancedCapitalAllowance)
   { box: "59", pick: 1 }, // adjustments.balancingChargeBpra (shared with balancingChargeOther)
   { box: "68", pick: 0 }, // adjustments.basisAdjustment
@@ -624,6 +624,44 @@ export function buildSelfEmploymentAnnualSubmission(book, lines, taxData, option
     });
   }
 
+  // Structures and Buildings Allowance (boxes 53 and 53.1): the Schedule's
+  // SBA block computes each claim's year allowance from the book's own
+  // inputs, so the claim files as one item per row, not a stated scalar. A
+  // claim whose allowance is nil this year (ceased before the period, or
+  // past the 33 1/3 year limit) carries nothing to file. firstYear is the
+  // API's first-year details, filed once, on the claim's own qualifying
+  // date -- a claim already running before this package's period does not
+  // repeat them.
+  const admin = rawResults["Admin"] || {};
+  const structuredBuildingAllowance = [];
+  const enhancedStructuredBuildingAllowance = [];
+  SBA_CLAIM_ROWS.forEach((row, index) => {
+    const claim = (scenario.sba_claims || [])[index];
+    if (!claim) return;
+    const amount = schedule?.[`K${row}`];
+    if (typeof amount !== "number" || amount === 0) return;
+    const item = { amount: round2(amount), building: { ...claim.building } };
+    const qualifyingSerial = schedule[`B${row}`];
+    if (typeof qualifyingSerial === "number" && typeof admin.B4 === "number" && qualifyingSerial >= admin.B4) {
+      // A book's own TOML date parses as a Date instance; the API payload
+      // states a date the same way every time, regardless of how the
+      // caller's scenario happened to carry it.
+      item.firstYear = {
+        qualifyingDate: parseDate(claim.qualifyingDate).toISOString().slice(0, 10),
+        qualifyingAmountExpenditure: claim.qualifyingAmountExpenditure,
+      };
+    }
+    (claim.enhanced ? enhancedStructuredBuildingAllowance : structuredBuildingAllowance).push(item);
+  });
+  const structuredBuildingField = primaryField(boxes, "53");
+  const enhancedStructuredBuildingField = primaryField(boxes, "53.1");
+  if (structuredBuildingAllowance.length > 0 && !unavailableFields.has(structuredBuildingField)) {
+    setPath(root, structuredBuildingField, structuredBuildingAllowance);
+  }
+  if (enhancedStructuredBuildingAllowance.length > 0 && !unavailableFields.has(enhancedStructuredBuildingField)) {
+    setPath(root, enhancedStructuredBuildingField, enhancedStructuredBuildingAllowance);
+  }
+
   const allowances = root.allowances || {};
   const adjustments = root.adjustments || {};
 

package/dist/app/lib/calculators/se.js

@@ -16,7 +16,7 @@
 
 import { MONTH_SHEETS, extractTaxYearStart } from "../scenario-loader.js";
 import { shiftMonths, periodShiftMonths } from "../period-shift.js";
-import { standardReads, multiFileOptions, SE_YEAR_END_MONTH } from "../../products/se.js";
+import { standardReads, multiFileOptions, SE_YEAR_END_MONTH, SBA_CLAIM_ROWS } from "../../products/se.js";
 import { generateAdminDates, seVatPaymentDueDate, generatePayslipsCalendar } from "../generator.js";
 import { calculateIncomeTax } from "../tax/income-tax.js";
 import { calculateMileageAllowance } from "../tax/mileage.js";
@@ -632,6 +632,62 @@ function buildSchedule(scenario, taxData, rate) {
   return { existing, additions, totals: addScheduleTotals(existing, additions), motorRowCells };
 }
 
+// ── Structures and Buildings Allowance (SA103F boxes 53 and 53.1) ──────────
+//
+// Fixedassets.xlsx!Schedule rows 115 to 119, below the fixed asset register.
+// The book states each claim's inputs; the sheet computes the year's
+// allowance from the year file's rate over the days of the chargeable
+// period the claim covers. Verified against the template:
+//   H115 = IF(E115>0,IF(G115="F",[1]Admin!$G$10,[1]Admin!$G$9)," ")
+//   J115 = IF(E115>0,MAX(0,MIN($S$4,IF(N(I115)>0,I115,$S$4),
+//            EDATE(B115,IF(G115="F",120,400))-1)-MAX($D$6,B115)+1)," ")
+//   K115 = IF(E115>0,E115*H115*J115/($S$4-$D$6+1)," ")
+// $D$6 = [1]Admin!$B$4 (period start) and $S$4 = [1]Admin!$B$17 (period
+// end); 400 and 120 months are the 33 1/3 and 10 year limits. K120 =
+// SUMIF(G115:G119,"<>F",K115:K119) (box 53), K121 the same with "F"
+// (box 53.1). A claim's dates shift by the same whole-year offset as every
+// other scenario date, so every package year sees the same day counts.
+function buildStructuresAndBuildings(scenario, admin, monthOffset) {
+  const periodStart = admin.B4;
+  const periodEnd = admin.B17;
+  const claims = scenario.sba_claims || [];
+  const cells = {};
+  let standardTotal = 0;
+  let enhancedTotal = 0;
+
+  SBA_CLAIM_ROWS.forEach((row, index) => {
+    const claim = claims[index];
+    if (!claim) return;
+    const enhanced = claim.enhanced === true;
+    const qualifyingDate = excelSerial(shiftMonths(new Date(claim.qualifyingDate), monthOffset));
+    cells[`B${row}`] = qualifyingDate;
+    if (claim.building?.name) cells[`C${row}`] = claim.building.name;
+    if (claim.building?.number) cells[`D${row}`] = claim.building.number;
+    cells[`E${row}`] = claim.qualifyingAmountExpenditure;
+    cells[`F${row}`] = claim.building.postcode;
+    if (enhanced) cells[`G${row}`] = "F";
+    let ceasedDate;
+    if (claim.ceasedDate) {
+      ceasedDate = excelSerial(shiftMonths(new Date(claim.ceasedDate), monthOffset));
+      cells[`I${row}`] = ceasedDate;
+    }
+    const rate = enhanced ? admin.G10 : admin.G9;
+    cells[`H${row}`] = rate;
+    const limitMonths = enhanced ? 120 : 400;
+    const limitEndSerial = excelSerial(shiftMonths(dateFromExcelSerial(qualifyingDate), limitMonths)) - 1;
+    const upperBound = Math.min(periodEnd, ceasedDate !== undefined ? ceasedDate : periodEnd, limitEndSerial);
+    const lowerBound = Math.max(periodStart, qualifyingDate);
+    const days = Math.max(0, upperBound - lowerBound + 1);
+    cells[`J${row}`] = days;
+    const allowance = (claim.qualifyingAmountExpenditure * rate * days) / (periodEnd - periodStart + 1);
+    cells[`K${row}`] = allowance;
+    if (enhanced) enhancedTotal += allowance;
+    else standardTotal += allowance;
+  });
+
+  return { cells, K120: standardTotal, K121: enhancedTotal };
+}
+
 // ── Hire purchase ──────────────────────────────────────────────────────────
 
 function buildHpFinance(scenario) {
@@ -750,6 +806,8 @@ function buildAdmin(taxData, dateSerials) {
   cells.G4 = ca.annual_investment_allowance;
   cells.G5 = ca.writing_down_allowance;
   cells.G6 = ca.writing_down_allowance_special;
+  cells.G9 = ca.structures_and_buildings_allowance;
+  cells.G10 = ca.structures_and_buildings_allowance_enhanced;
   cells.G13 = dep.land_and_property;
   cells.G14 = dep.plant_and_machinery;
   cells.G15 = dep.fixtures_and_fittings;
@@ -824,6 +882,7 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   const payroll = payrollMonths(scenario.payroll);
   const schedule = buildSchedule(scenario, taxData, rate);
   const scheduleNumber = (column) => sheetNumber(schedule.totals[column]);
+  const sba = buildStructuresAndBuildings(scenario, admin, monthOffset);
 
   // The twelve monthly stock cells telescope, so whatever is counted between
   // them the year's movement is the difference between its two ends. A count at
@@ -1020,7 +1079,15 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   const boxes32to45Total = sheetSum(Object.values(seFullDisallowable)) + pl.B34;
 
   // ── The fixed asset workbook ──
-  const scheduleCells = { E57: schedule.existing.E, E110: schedule.additions.E, AC4: admin.G6, ...schedule.motorRowCells };
+  const scheduleCells = {
+    E57: schedule.existing.E,
+    E110: schedule.additions.E,
+    AC4: admin.G6,
+    ...schedule.motorRowCells,
+    ...sba.cells,
+    K120: sba.K120,
+    K121: sba.K121,
+  };
   for (const column of SCHEDULE_TOTAL_COLUMNS) scheduleCells[`${column}1`] = schedule.totals[column];
   const faReconciliation = {
     E11: schedule.additions.E,
@@ -1221,18 +1288,31 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   seFull.D147 = carry([scheduleAC], () => scheduleAC);
   // Boxes with no formula behind them, carrying whatever figure the book
   // states and blank otherwise.
-  seFull.D152 = stated(annualAllowances.zeroEmissionsGoodsVehicleAllowance);
-  seFull.D156 = stated(annualAllowances.zeroEmissionsCarAllowance);
-  seFull.D160 = stated(annualAllowances.structuredBuildingAllowance);
+  seFull.D150 = stated(annualAllowances.zeroEmissionsGoodsVehicleAllowance);
+  seFull.D152 = stated(annualAllowances.zeroEmissionsCarAllowance);
   seFull.O139 = stated(annualAllowances.electricChargePointAllowance);
   seFull.D179 = stated(annualAdjustments.includedNonTaxableProfits);
   seFull.D210 = stated(annualAdjustments.accountingAdjustment);
+  // Boxes 53 and 53.1: the Schedule's SBA block computes them, not the book.
+  seFull.D156 = sba.K120;
+  seFull.D160 = sba.K121;
   // Box 50 carries the whole writing down allowance the schedule claims.
   seFull.D144 = carry([scheduleR], () => scheduleR);
   seFull.O144 = smallPoolsWriteOff;
   seFull.O149 = scheduleY;
   seFull.O154 = carry([seFull.D139, seFull.D144, seFull.O144, seFull.O149], () =>
-    sheetSum([seFull.D139, seFull.D144, seFull.D147, seFull.D152, seFull.D156, seFull.D160, seFull.O139, seFull.O144, seFull.O149]),
+    sheetSum([
+      seFull.D139,
+      seFull.D144,
+      seFull.D147,
+      seFull.D150,
+      seFull.D152,
+      seFull.D156,
+      seFull.D160,
+      seFull.O139,
+      seFull.O144,
+      seFull.O149,
+    ]),
   );
   seFull.O160 = scheduleZ;
   seFull.D169 = goodsForOwnUse;

package/dist/app/lib/diya-gl-canonical.js

@@ -265,16 +265,20 @@ function renderAccounts(bookSchema, accounts, lines) {
 // A plain object table (documentInfo, entityInformation, stock, tax's own
 // sub-sections, openingBalances' assetClassAmounts): every property in
 // schema order, scalars as `key = value`, a nested object recursed as
-// `[header.key]`, and a patternProperties dict (only openingBalances.
-// bankAccounts is one) as a table of bare account-code keys.
+// `[header.key]`, an array as `[[header.key]]` blocks (structuresBuildings
+// AllowanceClaim, tax.selfEmployment.allowances' own claim arrays), and a
+// patternProperties dict (only openingBalances.bankAccounts is one) as a
+// table of bare account-code keys.
 function renderObjectTable(bookSchema, header, value, objectSchema, lines) {
   const props = objectSchema?.properties || {};
   const scalarKeys = [];
   const nestedKeys = [];
+  const arrayKeys = [];
   for (const key of Object.keys(props)) {
     if (value[key] === undefined) continue;
     const propSchema = resolveRef(bookSchema, props[key]);
-    if (propSchema.type === "object") nestedKeys.push(key);
+    if (propSchema.type === "array") arrayKeys.push(key);
+    else if (propSchema.type === "object") nestedKeys.push(key);
     else scalarKeys.push(key);
   }
   if (scalarKeys.length > 0) {
@@ -292,16 +296,34 @@ function renderObjectTable(bookSchema, header, value, objectSchema, lines) {
       renderObjectTable(bookSchema, `${header}.${key}`, value[key], propSchema, lines);
     }
   }
+  for (const key of arrayKeys) {
+    const propSchema = resolveRef(bookSchema, props[key]);
+    renderArrayOfTables(bookSchema, `${header}.${key}`, value[key], resolveRef(bookSchema, propSchema.items), lines);
+  }
 }
 
-function renderArrayOfTables(key, items, itemSchema, lines) {
+// items is an array-of-tables ([[key]] blocks); an item field whose own
+// schema is an object (structuresBuildingsAllowanceClaim's building) prints
+// as a [key.field] table straight after that item's own [[key]] block,
+// rather than as a scalar -- the one shape "[[key]]" plus a following
+// object header can express without a nesting level of its own.
+function renderArrayOfTables(bookSchema, key, items, itemSchema, lines) {
   for (const item of sortById(items, itemSchema)) {
     lines.push(`[[${key}]]`);
+    const nestedFields = [];
     for (const field of Object.keys(itemSchema.properties)) {
       if (item[field] === undefined) continue;
-      lines.push(`${tomlKey(field)} = ${tomlScalar(item[field], itemSchema.properties[field])}`);
+      const fieldSchema = resolveRef(bookSchema, itemSchema.properties[field]);
+      if (fieldSchema.type === "object") {
+        nestedFields.push(field);
+        continue;
+      }
+      lines.push(`${tomlKey(field)} = ${tomlScalar(item[field], fieldSchema)}`);
     }
     lines.push("");
+    for (const field of nestedFields) {
+      renderObjectTable(bookSchema, `${key}.${field}`, item[field], resolveRef(bookSchema, itemSchema.properties[field]), lines);
+    }
   }
 }
 
@@ -326,7 +348,7 @@ export function canonicalBookToml(book) {
     }
     const propSchema = resolveRef(bookSchema, bookSchema.properties[key]);
     if (propSchema.type === "array") {
-      renderArrayOfTables(key, book[key], resolveRef(bookSchema, propSchema.items), lines);
+      renderArrayOfTables(bookSchema, key, book[key], resolveRef(bookSchema, propSchema.items), lines);
     } else {
       renderObjectTable(bookSchema, key, book[key], propSchema, lines);
     }

package/dist/app/lib/diya-gl-loader.js

@@ -457,7 +457,18 @@ export function diyaGlToScenario(book, lines, product) {
     // The annual SA103F figures the trader states by hand, keyed by HMRC's
     // own field names: the writer puts each on its SE Full box and the
     // derivation files it from there.
-    if (allowances) scenario.annual_allowances = { ...allowances };
+    if (allowances) {
+      const { structuredBuildingAllowance, enhancedStructuredBuildingAllowance, ...restAllowances } = allowances;
+      if (Object.keys(restAllowances).length > 0) scenario.annual_allowances = { ...restAllowances };
+      // Structures and Buildings Allowance claims are inputs the Schedule's
+      // own SBA block computes the year's allowance from, not a stated
+      // figure, so they carry as claims rather than joining annual_allowances.
+      const sbaClaims = [
+        ...(structuredBuildingAllowance || []).map((claim) => ({ ...claim, enhanced: false })),
+        ...(enhancedStructuredBuildingAllowance || []).map((claim) => ({ ...claim, enhanced: true })),
+      ];
+      if (sbaClaims.length > 0) scenario.sba_claims = sbaClaims;
+    }
     if (adjustments) scenario.annual_adjustments = { ...adjustments };
   }
   if (book.debtors) {
@@ -825,7 +836,11 @@ export function extractTaxDataFromBook(book, product) {
       annual_investment_allowance: ca.annualInvestmentAllowance ? ca.annualInvestmentAllowance / 1000000 : 1.0,
       writing_down_allowance: ca.mainRateWDA || 0.18,
     };
-    if (product === "se") baseTaxData.capital_allowances.writing_down_allowance_special = ca.specialRateWDA || 0.06;
+    if (product === "se") {
+      baseTaxData.capital_allowances.writing_down_allowance_special = ca.specialRateWDA || 0.06;
+      baseTaxData.capital_allowances.structures_and_buildings_allowance = ca.structuresAndBuildingsAllowance || 0.03;
+      baseTaxData.capital_allowances.structures_and_buildings_allowance_enhanced = ca.structuresAndBuildingsAllowanceEnhanced || 0.1;
+    }
   }
   const taxYearFile = taxYearFileForBook(book, product === "ltd" ? "ltd" : "se");
   baseTaxData.depreciation = taxYearFile.depreciation;

package/dist/app/lib/generator.js

@@ -462,10 +462,14 @@ export function buildSeCellEdits(taxData, startYear) {
 
   // Capital allowances — G4 and G5 as BST; G6 is the special rate pool's
   // writing down rate, which only the Self Employed schedule keeps
-  // (Fixedassets.xlsx Schedule!AC4 reads it).
+  // (Fixedassets.xlsx Schedule!AC4 reads it). G9 and G10 are the Structures
+  // and Buildings Allowance rates, which Fixedassets.xlsx Schedule's SBA
+  // block reads across the link ($G$9 and $G$10).
   numericEdits.G4 = ca.annual_investment_allowance;
   numericEdits.G5 = ca.writing_down_allowance;
   numericEdits.G6 = ca.writing_down_allowance_special;
+  numericEdits.G9 = ca.structures_and_buildings_allowance;
+  numericEdits.G10 = ca.structures_and_buildings_allowance_enhanced;
 
   // Depreciation — same as BST
   numericEdits.G13 = dep.land_and_property;

package/dist/app/lib/provenance-data.js

@@ -12,8 +12,8 @@
 
 export const PROVENANCE_DATA = {
   formatVersion: "diya-gl/1",
-  engineVersion: "1.2.15+27b706de",
-  taxDataHash: "4ecdbe985d22",
+  engineVersion: "1.2.17+67e3da11",
+  taxDataHash: "3221a7c2f39c",
   reconciledCommit: "54e8731a91279975e61b1a232fbb67fda89515f0",
   templates: {
     bst: {
@@ -25,8 +25,8 @@ export const PROVENANCE_DATA = {
       scorecard: "686 passed, 0 warnings, 0 failed",
     },
     se: {
-      hash: "3c88a8ba129b",
-      scorecard: "7966 passed, 0 warnings, 0 failed",
+      hash: "107ff1b5c94a",
+      scorecard: "7969 passed, 0 warnings, 0 failed",
     },
     ltd: {
       hash: "caa14632083b",

package/dist/app/lib/scenario-extractor.js

@@ -1159,6 +1159,26 @@ export function formatScenarioToml(metadata, grouped, expected) {
     parts.push("");
   }
 
+  // Structures and Buildings Allowance claims (boxes 53 and 53.1), the
+  // book's own two arrays merged with an enhanced flag the way
+  // diyaGlToScenario merges them. The Schedule's SBA block computes the
+  // year's allowance from these inputs; no amount is stated here.
+  if (expected.sba_claims) {
+    for (const claim of expected.sba_claims) {
+      parts.push("[[sba_claims]]");
+      parts.push(`qualifyingDate = ${claim.qualifyingDate}`);
+      parts.push(`qualifyingAmountExpenditure = ${claim.qualifyingAmountExpenditure}`);
+      if (claim.ceasedDate) parts.push(`ceasedDate = ${claim.ceasedDate}`);
+      if (claim.enhanced) parts.push(`enhanced = true`);
+      parts.push("");
+      parts.push("[sba_claims.building]");
+      if (claim.building?.name) parts.push(`name = "${escapeTomlString(claim.building.name)}"`);
+      if (claim.building?.number) parts.push(`number = "${escapeTomlString(claim.building.number)}"`);
+      parts.push(`postcode = "${escapeTomlString(claim.building.postcode)}"`);
+      parts.push("");
+    }
+  }
+
   // Charges and debentures registered over the company's assets (Ltd). Each
   // one secures a creditor falling due after more than one year.
   if (expected.charges) {

package/dist/app/lib/xlsx-exporter.js

@@ -1703,15 +1703,22 @@ const SE_DISALLOWABLE_PERCENT_CELLS = {
 // se.js writes from ANNUAL_ALLOWANCE_CELLS and ANNUAL_ADJUSTMENT_CELLS, and
 // the Business Details cell both returns read box 60 from.
 const SE_ANNUAL_ALLOWANCE_CELLS = {
-  zeroEmissionsGoodsVehicleAllowance: "D152",
-  zeroEmissionsCarAllowance: "D156",
-  structuredBuildingAllowance: "D160",
+  zeroEmissionsGoodsVehicleAllowance: "D150",
+  zeroEmissionsCarAllowance: "D152",
   electricChargePointAllowance: "O139",
 };
 const SE_ANNUAL_ADJUSTMENT_CELLS = {
   includedNonTaxableProfits: "D179",
   accountingAdjustment: "D210",
 };
+
+// Fixedassets.xlsx!Schedule rows 115 to 119, the Structures and Buildings
+// Allowance claims below the register (SA103F boxes 53 and 53.1); the same
+// rows and columns app/products/se.js writes from SBA_CLAIM_ROWS and
+// SBA_CLAIM_COLUMNS. E above nil is a claim; G = "F" puts it in the
+// enhanced (Freeport or Investment Zone) array, otherwise the standard one.
+const SCHEDULE_SBA_CLAIM_ROWS = [115, 116, 117, 118, 119];
+const SCHEDULE_SBA_ENHANCED_MARKER = "F";
 const SE_GOODS_FOR_OWN_USE_CELL = "O50";
 
 const ENTITY_CELLS = {
@@ -2568,6 +2575,31 @@ export async function extractBook(set, product, lines, cellMap, options = {}) {
       const allowances = readStated(seFull, SE_ANNUAL_ALLOWANCE_CELLS);
       const adjustments = readStated(seFull, SE_ANNUAL_ADJUSTMENT_CELLS);
       if (entitySheet) Object.assign(adjustments, readStated(entitySheet, { goodsAndServicesOwnUse: SE_GOODS_FOR_OWN_USE_CELL }));
+      // The Structures and Buildings Allowance claims (boxes 53 and 53.1)
+      // are not stated on SE Full: the Schedule's own claim rows carry them.
+      const scheduleForSba = await scheduleSheet(set);
+      if (scheduleForSba) {
+        const { xml: sbaXml, sharedStrings: sbaStrings } = scheduleForSba;
+        const structuredBuildingAllowance = [];
+        const enhancedStructuredBuildingAllowance = [];
+        for (const row of SCHEDULE_SBA_CLAIM_ROWS) {
+          const qualifyingAmountExpenditure = numberAt(sbaXml, `E${row}`, sbaStrings);
+          if (qualifyingAmountExpenditure === undefined || qualifyingAmountExpenditure === 0) continue;
+          const claim = { qualifyingAmountExpenditure };
+          assign(claim, "qualifyingDate", dateAt(sbaXml, `B${row}`, sbaStrings));
+          assign(claim, "ceasedDate", dateAt(sbaXml, `I${row}`, sbaStrings));
+          const building = {};
+          assign(building, "name", textAt(sbaXml, `C${row}`, sbaStrings));
+          assign(building, "number", textAt(sbaXml, `D${row}`, sbaStrings));
+          assign(building, "postcode", textAt(sbaXml, `F${row}`, sbaStrings));
+          claim.building = building;
+          const enhanced = textAt(sbaXml, `G${row}`, sbaStrings) === SCHEDULE_SBA_ENHANCED_MARKER;
+          (enhanced ? enhancedStructuredBuildingAllowance : structuredBuildingAllowance).push(claim);
+        }
+        if (structuredBuildingAllowance.length > 0) allowances.structuredBuildingAllowance = structuredBuildingAllowance;
+        if (enhancedStructuredBuildingAllowance.length > 0)
+          allowances.enhancedStructuredBuildingAllowance = enhancedStructuredBuildingAllowance;
+      }
       if (Object.keys(allowances).length > 0) selfEmployment.allowances = allowances;
       if (Object.keys(adjustments).length > 0) selfEmployment.adjustments = adjustments;
     }

package/dist/app/products/se.js

@@ -229,17 +229,18 @@ export const DISALLOWABLE_PERCENT_CELLS = {
 
 // The SA103F boxes the trader states by hand, keyed by HMRC's own API field
 // names. Verified against the template: SE Full!O154 (box 57) reads
-// D139+D144+D147+D152+D156+D160+O139+O144+O149, so every allowance cell here
-// is a term of the total; O169 (box 63) reads O154+D179; O194 (box 73) and
-// D219 (box 77) each floor the working sheet's one figure,
+// D139+D144+D147+D150+D152+D156+D160+O139+O144+O149, so every allowance cell
+// here is a term of the total; O169 (box 63) reads O154+D179; O194 (box 73)
+// and D219 (box 77) each floor the working sheet's one figure,
 // O174-O179+N(D197)+D210+N(O190), at nil from its own side. Box 54's caption
 // at N136 is "Electric charge-point allowance" (L136 = 54); box 55's cell
 // O144 is the small pools formula, so the enhanced-allowance figure has no
-// input cell of its own.
+// input cell of its own. Boxes 53 and 53.1 (D156, D160) are not stated here:
+// the Schedule's SBA block computes them from scenario.sba_claims, so they
+// carry no entry in this table.
 export const ANNUAL_ALLOWANCE_CELLS = {
-  zeroEmissionsGoodsVehicleAllowance: "D152",
-  zeroEmissionsCarAllowance: "D156",
-  structuredBuildingAllowance: "D160",
+  zeroEmissionsGoodsVehicleAllowance: "D150",
+  zeroEmissionsCarAllowance: "D152",
   electricChargePointAllowance: "O139",
 };
 export const ANNUAL_ADJUSTMENT_CELLS = {
@@ -289,6 +290,28 @@ export const SINGLE_ASSET_POOL_MARKER_COLUMN = "AD";
 export const SINGLE_ASSET_POOL_MARKER = "P";
 export const PRIVATE_USE_COLUMN = "M";
 
+// Structures and Buildings Allowance claims, Fixedassets.xlsx Schedule rows
+// 115 to 119, below the register (SA103F boxes 53 and 53.1). Written left
+// to right: B the date first in qualifying use, C the building name, D its
+// number, E the qualifying expenditure, F the postcode, G "F" for a Freeport
+// or Investment Zone tax site, I the date qualifying use ceased. H (the
+// year's rate), J (days claimed) and K (the year's allowance) are the
+// sheet's own formulas. Verified against the template: H115 =
+// IF(E115>0,IF(G115="F",[1]Admin!$G$10,[1]Admin!$G$9)," "), K120 =
+// SUMIF(G115:G119,"<>F",K115:K119) (box 53), K121 the same with "F"
+// (box 53.1).
+export const SBA_CLAIM_ROWS = [115, 116, 117, 118, 119];
+export const SBA_CLAIM_COLUMNS = {
+  qualifyingDate: "B",
+  name: "C",
+  number: "D",
+  qualifyingAmountExpenditure: "E",
+  postcode: "F",
+  enhanced: "G",
+  ceasedDate: "I",
+};
+export const SBA_ENHANCED_MARKER = "F";
+
 // Hire purchase agreements (Fixedassets.xlsx HPfinance sheet). Only two
 // rows are available for scenario agreements before the sheet's own
 // layout runs out: row 8 (the "New" block's working master, whose
@@ -764,6 +787,45 @@ function composeWrites(scenario, targetStartYear) {
     });
   }
 
+  // Structures and Buildings Allowance claims (SA103F boxes 53 and 53.1).
+  if (scenario.sba_claims) {
+    if (!fixedAssetsWrites.Schedule) fixedAssetsWrites.Schedule = {};
+    const fa = fixedAssetsWrites.Schedule;
+    for (const claim of scenario.sba_claims.slice(SBA_CLAIM_ROWS.length)) {
+      skips.push(
+        skipped(
+          "structuresBuildingsAllowanceClaim",
+          { date: claim.qualifyingDate, code: claim.enhanced ? "enhanced" : "standard", amount: claim.qualifyingAmountExpenditure },
+          `the Schedule holds ${SBA_CLAIM_ROWS.length} Structures and Buildings Allowance claims`,
+        ),
+      );
+    }
+    scenario.sba_claims.slice(0, SBA_CLAIM_ROWS.length).forEach((claim, i) => {
+      const row = SBA_CLAIM_ROWS[i];
+      const qualifyingDate = shiftDate(parseDate(claim.qualifyingDate));
+      // Left to right: B, C, D, E, F, G, I -- see the opening asset writer
+      // above for why the order matters. H and J are the sheet's formulas.
+      fa[`${SBA_CLAIM_COLUMNS.qualifyingDate}${row}`] = toExcelSerial(
+        qualifyingDate.getUTCFullYear(),
+        qualifyingDate.getUTCMonth() + 1,
+        qualifyingDate.getUTCDate(),
+      );
+      if (claim.building?.name) fa[`${SBA_CLAIM_COLUMNS.name}${row}`] = claim.building.name;
+      if (claim.building?.number) fa[`${SBA_CLAIM_COLUMNS.number}${row}`] = claim.building.number;
+      fa[`${SBA_CLAIM_COLUMNS.qualifyingAmountExpenditure}${row}`] = claim.qualifyingAmountExpenditure;
+      fa[`${SBA_CLAIM_COLUMNS.postcode}${row}`] = claim.building.postcode;
+      if (claim.enhanced) fa[`${SBA_CLAIM_COLUMNS.enhanced}${row}`] = SBA_ENHANCED_MARKER;
+      if (claim.ceasedDate) {
+        const ceasedDate = shiftDate(parseDate(claim.ceasedDate));
+        fa[`${SBA_CLAIM_COLUMNS.ceasedDate}${row}`] = toExcelSerial(
+          ceasedDate.getUTCFullYear(),
+          ceasedDate.getUTCMonth() + 1,
+          ceasedDate.getUTCDate(),
+        );
+      }
+    });
+  }
+
   if (scenario.hp_agreements) {
     if (!fixedAssetsWrites.HPfinance) fixedAssetsWrites.HPfinance = {};
     const hp = fixedAssetsWrites.HPfinance;
@@ -1042,9 +1104,10 @@ export const CELL_MAP = [
   ["SE Full", "D139", "Annual investment allowance (box 49)",  "tax.capitalAllowances.aia (sa103f)",         "Self Assessment (SA103F)", 1],
   ["SE Full", "D144", "Capital allowances at 18% (box 50)",    "tax.capitalAllowances.wda (sa103f)",         "Self Assessment (SA103F)", 1],
   ["SE Full", "D147", "Capital allowances at 6% (box 51)",     "tax.capitalAllowances.specialRateWDA (sa103f)", "Self Assessment (SA103F)", 1],
-  ["SE Full", "D152", "Zero-emission goods vehicle allowance (box 52)", "tax.selfEmployment.allowances.zeroEmissionsGoodsVehicleAllowance", "Self Assessment (SA103F)", 1],
-  ["SE Full", "D156", "Zero-emission car allowance (box 52.1)", "tax.selfEmployment.allowances.zeroEmissionsCarAllowance", "Self Assessment (SA103F)", 1],
-  ["SE Full", "D160", "Structures and Buildings Allowance (box 53)", "tax.selfEmployment.allowances.structuredBuildingAllowance", "Self Assessment (SA103F)", 1],
+  ["SE Full", "D150", "Zero-emission goods vehicle allowance (box 52)", "tax.selfEmployment.allowances.zeroEmissionsGoodsVehicleAllowance", "Self Assessment (SA103F)", 1],
+  ["SE Full", "D152", "Zero-emission car allowance (box 52.1)", "tax.selfEmployment.allowances.zeroEmissionsCarAllowance", "Self Assessment (SA103F)", 1],
+  ["SE Full", "D156", "Structures and Buildings Allowance (box 53)", "tax.capitalAllowances.structuresAndBuildingsAllowance (sa103f)", "Self Assessment (SA103F)", 1],
+  ["SE Full", "D160", "Freeport and Investment Zones Structures and Buildings Allowance (box 53.1)", "tax.capitalAllowances.structuresAndBuildingsAllowanceEnhanced (sa103f)", "Self Assessment (SA103F)", 1],
   ["SE Full", "O139", "Electric charge-point allowance (box 54)", "tax.selfEmployment.allowances.electricChargePointAllowance", "Self Assessment (SA103F)", 1],
   ["SE Full", "O144", "100% and other enhanced capital allowances (box 55)", "tax.capitalAllowances.enhanced (sa103f)", "Self Assessment (SA103F)", 1],
   ["SE Full", "O149", "Allowances on sale or cessation (box 56)", "tax.capitalAllowances.balancingAllowance (sa103f)", "Self Assessment (SA103F)", 1],
@@ -1118,6 +1181,8 @@ export const CELL_MAP = [
   ["Admin", "G4",  "Annual Investment Allowance Rate",     "",                                        "Admin (Generator Injected)", 0],
   ["Admin", "G5",  "Writing Down Allowance Rate",          "tax.capitalAllowances.mainRateWDA",       "Admin (Generator Injected)", 0],
   ["Admin", "G6",  "Special Rate Writing Down Allowance Rate", "tax.capitalAllowances.specialRateWDA",  "Admin (Generator Injected)", 0],
+  ["Admin", "G9",  "Structures and Buildings Allowance Rate", "tax.capitalAllowances.structuresAndBuildingsAllowance", "Admin (Generator Injected)", 0],
+  ["Admin", "G10", "Freeport and Investment Zone SBA Rate", "tax.capitalAllowances.structuresAndBuildingsAllowanceEnhanced", "Admin (Generator Injected)", 0],
   ["Admin", "F21", "Mileage Higher Rate Limit",            "",                                        "Admin (Generator Injected)", 0],
   ["Admin", "G21", "Mileage Higher Rate Pence",            "tax.mileage.carFirst10000",               "Admin (Generator Injected)", 0],
   ["Admin", "F22", "Mileage Lower Rate Start",             "",                                        "Admin (Generator Injected)", 0],
@@ -1281,7 +1346,9 @@ export function multiFileOptions() {
         // pooled written-down value by rate pool, which the small pools test
         // now runs over per pool; M40, AD40, AE40 and AG40 are the fixture's
         // marked car row (van 38, estate car 39, hatchback 40), read so its
-        // marker and private use share are proved on the row itself.
+        // marker and private use share are proved on the row itself. B115 to
+        // K116 are the fixture's two SBA claim rows; K120 and K121 the SBA
+        // block's box 53 and box 53.1 totals.
         Schedule: [
           "E1",
           "F1",
@@ -1310,6 +1377,23 @@ export function multiFileOptions() {
           "AD40",
           "AE40",
           "AG40",
+          "B115",
+          "C115",
+          "E115",
+          "F115",
+          "H115",
+          "J115",
+          "K115",
+          "B116",
+          "D116",
+          "E116",
+          "F116",
+          "G116",
+          "H116",
+          "J116",
+          "K116",
+          "K120",
+          "K121",
         ],
         FAreconciliation: ["E11", "E13", "E15", "K11", "K13", "K15"],
         // E2 is the long-term-creditors total for the "New Hire Purchase
@@ -1714,6 +1798,23 @@ const FIXED_ASSET_CELL_LABELS = {
     AG40: "Single asset pool tax written down value on the third motor vehicle brought forward",
     E57: "Cost of the assets owned at the start of the year",
     E110: "Cost of the assets bought during the year",
+    B115: "Date first in qualifying use, the fixture's standard-rate SBA claim",
+    C115: "Building name, the fixture's standard-rate SBA claim",
+    E115: "Qualifying expenditure, the fixture's standard-rate SBA claim",
+    F115: "Postcode, the fixture's standard-rate SBA claim",
+    H115: "Structures and Buildings Allowance rate applied to the standard-rate claim",
+    J115: "Days claimed this year, the fixture's standard-rate SBA claim",
+    K115: "Structures and Buildings Allowance claimed this year, the fixture's standard-rate claim",
+    B116: "Date first in qualifying use, the fixture's Freeport SBA claim",
+    D116: "Building number, the fixture's Freeport SBA claim",
+    E116: "Qualifying expenditure, the fixture's Freeport SBA claim",
+    F116: "Postcode, the fixture's Freeport SBA claim",
+    G116: "Tax site marker, the fixture's Freeport SBA claim (F)",
+    H116: "Structures and Buildings Allowance rate applied to the Freeport claim",
+    J116: "Days claimed this year, the fixture's Freeport SBA claim",
+    K116: "Structures and Buildings Allowance claimed this year, the fixture's Freeport claim",
+    K120: "Structures and Buildings Allowance (SA103F box 53), the non-Freeport claims summed",
+    K121: "Freeport and Investment Zone Structures and Buildings Allowance (SA103F box 53.1), the Freeport claims summed",
   },
   "Fixedassets.xlsx!FAreconciliation": {
     E11: "Additions the schedule lists, net of VAT",
@@ -1746,6 +1847,9 @@ const ADMIN_RATE_CELLS = new Set([
   "L23",
   "G4",
   "G5",
+  "G6",
+  "G9",
+  "G10",
   "G13",
   "G14",
   "G15",
@@ -1898,9 +2002,14 @@ export function profitBridge(results) {
     { label: "Less other capital allowances (box 25)", cell: "SE Short!O80", value: -num(seShort.O80) },
     { label: "Add balancing charges (box 26)", cell: "SE Short!O85", value: num(seShort.O85) },
     { label: "Add goods and services for own use (box 27)", cell: "SE Short!D94", value: num(seShort.D94) },
-    { label: "Less the full return's own zero-emission goods vehicle allowance (box 52)", cell: "SE Full!D152", value: -num(seFull?.D152) },
-    { label: "Less the full return's own zero-emission car allowance (box 52.1)", cell: "SE Full!D156", value: -num(seFull?.D156) },
-    { label: "Less the full return's own Structures and Buildings Allowance (box 53)", cell: "SE Full!D160", value: -num(seFull?.D160) },
+    { label: "Less the full return's own zero-emission goods vehicle allowance (box 52)", cell: "SE Full!D150", value: -num(seFull?.D150) },
+    { label: "Less the full return's own zero-emission car allowance (box 52.1)", cell: "SE Full!D152", value: -num(seFull?.D152) },
+    { label: "Less the full return's own Structures and Buildings Allowance (box 53)", cell: "SE Full!D156", value: -num(seFull?.D156) },
+    {
+      label: "Less the full return's own Freeport and Investment Zone Structures and Buildings Allowance (box 53.1)",
+      cell: "SE Full!D160",
+      value: -num(seFull?.D160),
+    },
     { label: "Less the full return's own electric charge-point allowance (box 54)", cell: "SE Full!O139", value: -num(seFull?.O139) },
     { label: "Less the full return's own box 62 adjustment", cell: "SE Full!D179", value: -num(seFull?.D179) },
     {
@@ -1975,6 +2084,40 @@ function fixtureSmallPools(expected, taxData, rate) {
   return { ...pools, writeOff: writeOff(pools.main) + writeOff(pools.special) };
 }
 
+// SA103F boxes 53 and 53.1 the way Fixedassets.xlsx!Schedule!K120 and K121
+// state them (Structures and Buildings Allowance), from the fixture's own
+// claims rather than from the sheet: each claim's expenditure at its own
+// year's rate (standard or the enhanced Freeport/Investment Zone rate),
+// over the days of the chargeable period it covers -- the later of the
+// period's own start and the claim's qualifying date, to the earlier of the
+// period's end, the claim's ceased date and the 33 1/3 (or 10) year limit.
+const EXCEL_EPOCH_MS = Date.UTC(1899, 11, 30);
+function toExcelSerialDate(date) {
+  return Math.round((date.getTime() - EXCEL_EPOCH_MS) / 86400000);
+}
+function fixtureStructuresAndBuildings(expected, taxData, periodStartSerial, periodEndSerial, shiftDate) {
+  const rateStandard = taxData.capital_allowances.structures_and_buildings_allowance ?? 0;
+  const rateEnhanced = taxData.capital_allowances.structures_and_buildings_allowance_enhanced ?? 0;
+  const periodDays = periodEndSerial - periodStartSerial + 1;
+  let box53 = 0;
+  let box53_1 = 0;
+  for (const claim of expected.sba_claims || []) {
+    const enhanced = claim.enhanced === true;
+    const qualifyingDate = shiftDate(parseDate(claim.qualifyingDate));
+    const qualifyingSerial = toExcelSerialDate(qualifyingDate);
+    const rate = enhanced ? rateEnhanced : rateStandard;
+    const limitMonths = enhanced ? 120 : 400;
+    let upperBound = Math.min(periodEndSerial, toExcelSerialDate(shiftMonths(qualifyingDate, limitMonths)) - 1);
+    if (claim.ceasedDate) upperBound = Math.min(upperBound, toExcelSerialDate(shiftDate(parseDate(claim.ceasedDate))));
+    const lowerBound = Math.max(periodStartSerial, qualifyingSerial);
+    const days = Math.max(0, upperBound - lowerBound + 1);
+    const allowance = (claim.qualifyingAmountExpenditure * rate * days) / periodDays;
+    if (enhanced) box53_1 += allowance;
+    else box53 += allowance;
+  }
+  return { box53, box53_1 };
+}
+
 // ── Journal category VAT netting ───────────────────────────────────────────
 
 // A journal row takes its own VAT off its own gross and rounds nothing
@@ -2399,14 +2542,21 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       );
       // Income Tax!E5 reads 'SE Full'!O210, so the short return's box 31
       // reaches it only through the full return: the two agree exactly when
-      // no box the trader states on SE Full alone (52, 52.1, 53, 54, 62 and
-      // 71) carries a figure, and stand apart by those figures otherwise.
+      // no box the trader states or claims on SE Full alone (52, 52.1, 53,
+      // 53.1, 54, 62 and 71) carries a figure, and stand apart by those
+      // figures otherwise.
       const fullOnly = results["SE Full"] || {};
       const fullReturnOnlyBoxes =
-        num(fullOnly.D152) + num(fullOnly.D156) + num(fullOnly.D160) + num(fullOnly.O139) + num(fullOnly.D179) - num(fullOnly.D210);
+        num(fullOnly.D150) +
+        num(fullOnly.D152) +
+        num(fullOnly.D156) +
+        num(fullOnly.D160) +
+        num(fullOnly.O139) +
+        num(fullOnly.D179) -
+        num(fullOnly.D210);
       if (seShort.D106) {
         check(
-          "SA103S: Profit for tax (D106) less the SE Full-only boxes 52, 52.1, 53, 54 and 62 plus box 71 = Income Tax E5",
+          "SA103S: Profit for tax (D106) less the SE Full-only boxes 52, 52.1, 53, 53.1, 54 and 62 plus box 71 = Income Tax E5",
           Math.max(0, num(seShort.D106) - fullReturnOnlyBoxes),
           tax.E5,
         );
@@ -2602,6 +2752,7 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       num(seFull.D139) +
         num(seFull.D144) +
         num(seFull.D147) +
+        num(seFull.D150) +
         num(seFull.D152) +
         num(seFull.D156) +
         num(seFull.D160) +
@@ -2667,6 +2818,12 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       );
       check("SA103F box 56 allowances on sale or cessation (O149) = Schedule Y1", num(seFull.O149), num(returnSchedule.Y1));
       check("SA103F box 59 balancing charge (O160) = Schedule Z1", num(seFull.O160), num(returnSchedule.Z1));
+      check("SA103F box 53 Structures and Buildings Allowance (D156) = Schedule K120", num(seFull.D156), num(returnSchedule.K120));
+      check(
+        "SA103F box 53.1 Freeport and Investment Zone Structures and Buildings Allowance (D160) = Schedule K121",
+        num(seFull.D160),
+        num(returnSchedule.K121),
+      );
     }
 
     // Box 50 against the scenario's own assets and the year's own rate,
@@ -2709,9 +2866,8 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
     const statedAllowances = expected.annual_allowances || {};
     const statedAdjustments = expected.annual_adjustments || {};
     const annualBoxes = [
-      ["52", "zero-emission goods vehicle allowance", "D152", statedAllowances.zeroEmissionsGoodsVehicleAllowance],
-      ["52.1", "zero-emission car allowance", "D156", statedAllowances.zeroEmissionsCarAllowance],
-      ["53", "Structures and Buildings Allowance", "D160", statedAllowances.structuredBuildingAllowance],
+      ["52", "zero-emission goods vehicle allowance", "D150", statedAllowances.zeroEmissionsGoodsVehicleAllowance],
+      ["52.1", "zero-emission car allowance", "D152", statedAllowances.zeroEmissionsCarAllowance],
       ["54", "electric charge-point allowance", "O139", statedAllowances.electricChargePointAllowance],
       ["62", "income included but not taxable as business profits", "D179", statedAdjustments.includedNonTaxableProfits],
       ["71", "adjustment for change of accounting practice", "D210", statedAdjustments.accountingAdjustment],
@@ -2719,6 +2875,24 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
     for (const [box, caption, cell, stated] of annualBoxes) {
       check(`SA103F box ${box} ${caption} (${cell}) = the figure the book states`, num(seFull[cell]), stated || 0);
     }
+    // Boxes 53 and 53.1 are not stated: the Schedule's SBA block computes
+    // them from the fixture's own claims, each priced at its own rate over
+    // the days it covers within the package's period. Only when a rate
+    // year's own tax data is in hand -- some callers check an isolated
+    // cell with none, and the rate is what fixes the fixture's own figure.
+    if (taxData?.capital_allowances) {
+      const sba = fixtureStructuresAndBuildings(expected, taxData, num(seFull.Q2), num(seFull.V2), shiftDate);
+      check(
+        "SA103F box 53 Structures and Buildings Allowance (D156) = the fixture's own claims at the year's rate",
+        num(seFull.D156),
+        sba.box53,
+      );
+      check(
+        "SA103F box 53.1 Freeport and Investment Zone Structures and Buildings Allowance (D160) = the fixture's own claims at the year's enhanced rate",
+        num(seFull.D160),
+        sba.box53_1,
+      );
+    }
     const ownUseStated = statedAdjustments.goodsAndServicesOwnUse || 0;
     check(
       "SA103F box 60 goods and services for own use (D169) = the figure the book states on Business Details!O50",
@@ -2736,8 +2910,15 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       .filter(([box]) => box !== "62" && box !== "71")
       .reduce((total, [, , , stated]) => total + (stated || 0), 0);
     check(
-      "SA103F box 57 total capital allowances (O154) less the schedule-fed boxes 49, 50, 51, 55 and 56 = the allowances the book states (boxes 52, 52.1, 53 and 54)",
-      num(seFull.O154) - num(seFull.D139) - num(seFull.D144) - num(seFull.D147) - num(seFull.O144) - num(seFull.O149),
+      "SA103F box 57 total capital allowances (O154) less the schedule-fed boxes 49, 50, 51, 53, 53.1, 55 and 56 = the allowances the book states (boxes 52, 52.1 and 54)",
+      num(seFull.O154) -
+        num(seFull.D139) -
+        num(seFull.D144) -
+        num(seFull.D147) -
+        num(seFull.D156) -
+        num(seFull.D160) -
+        num(seFull.O144) -
+        num(seFull.O149),
       statedAllowanceTotal,
     );
     check(
@@ -2781,19 +2962,20 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
         ["D231", "O124", "box 81 contractor deductions taken off"],
       ];
       // The short return reads the fixed asset schedule and Business Details
-      // directly, so the boxes the trader states on SE Full alone (52, 52.1,
-      // 53, 54 and 62) never reach it: its taxable profit stands higher than
-      // the full return's by exactly those figures.
-      const fullReturnOnlyDeductions = num(seFull.D152) + num(seFull.D156) + num(seFull.D160) + num(seFull.O139) + num(seFull.D179);
+      // directly, so the boxes the trader states or claims on SE Full alone
+      // (52, 52.1, 53, 53.1, 54 and 62) never reach it: its taxable profit
+      // stands higher than the full return's by exactly those figures.
+      const fullReturnOnlyDeductions =
+        num(seFull.D150) + num(seFull.D152) + num(seFull.D156) + num(seFull.D160) + num(seFull.O139) + num(seFull.D179);
       check(
-        "SA103F box 64 net business profit for tax purposes: full return (O174) = short return (D99) less the SE Full-only boxes 52, 52.1, 53, 54 and 62",
+        "SA103F box 64 net business profit for tax purposes: full return (O174) = short return (D99) less the SE Full-only boxes 52, 52.1, 53, 53.1, 54 and 62",
         num(seFull.O174),
         Math.max(0, num(sa103s.D99) - fullReturnOnlyDeductions),
       );
       // Box 71 is the one SE Full-only figure that adds to the taxable
       // profit; the short return has no box for it either.
       check(
-        "SA103F box 76 total taxable profits: full return (O210) = short return (D106) less the SE Full-only boxes 52, 52.1, 53, 54 and 62 plus box 71, with each return's own loss set-off",
+        "SA103F box 76 total taxable profits: full return (O210) = short return (D106) less the SE Full-only boxes 52, 52.1, 53, 53.1, 54 and 62 plus box 71, with each return's own loss set-off",
         num(seFull.O210),
         Math.max(0, num(sa103s.D106) - fullReturnOnlyDeductions + num(seFull.D210) + num(sa103s.O94) - num(seFull.O199)),
       );
@@ -2851,12 +3033,19 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
         num(sa103s.D71) - num(seFull.O122),
       );
       check(
-        "SA103F box 57 total capital allowances (O154) = the short return's allowance boxes 23, 24 and 25 plus the SE Full-only boxes 52, 52.1, 53 and 54",
+        "SA103F box 57 total capital allowances (O154) = the short return's allowance boxes 23, 24 and 25 plus the SE Full-only boxes 52, 52.1, 53, 53.1 and 54",
         num(seFull.O154),
-        num(sa103s.D80) + num(sa103s.D85) + num(sa103s.O80) + num(seFull.D152) + num(seFull.D156) + num(seFull.D160) + num(seFull.O139),
+        num(sa103s.D80) +
+          num(sa103s.D85) +
+          num(sa103s.O80) +
+          num(seFull.D150) +
+          num(seFull.D152) +
+          num(seFull.D156) +
+          num(seFull.D160) +
+          num(seFull.O139),
       );
       check(
-        "SA103S box 25 other capital allowances (O80) leaves out the allowances the trader states on SE Full alone (boxes 52, 52.1, 53 and 54)",
+        "SA103S box 25 other capital allowances (O80) leaves out the allowances the trader states or claims on SE Full alone (boxes 52, 52.1, 53, 53.1 and 54)",
         num(sa103s.O80),
         num(seFull.O154) - num(sa103s.D80) - num(sa103s.D85),
         0.01,

package/dist/web/spreadsheets.diyaccounting.co.uk/public/schema/diya-gl-book-v2.schema.json

@@ -854,7 +854,7 @@
           "properties": {
             "allowances": {
               "type": "object",
-              "description": "Capital allowance claims the fixed asset schedule does not compute, written to the SA103F boxes the trader would otherwise fill by hand: box 52 (zeroEmissionsGoodsVehicleAllowance, SE Full!D152), box 52.1 (zeroEmissionsCarAllowance, D156), box 53 (structuredBuildingAllowance, D160) and box 54 (electricChargePointAllowance, O139). Box 57 totals them. HMRC's schema dropped the box 52 and box 54 fields from 2025-26; the sheet still totals a stated figure, and the derivation warns.",
+              "description": "Capital allowance claims the fixed asset schedule does not compute, written to the SA103F boxes the trader would otherwise fill by hand: box 52 (zeroEmissionsGoodsVehicleAllowance, SE Full!D150), box 52.1 (zeroEmissionsCarAllowance, D152), box 53 (structuredBuildingAllowance[], the Schedule's SBA block sums into D156) and box 53.1 (enhancedStructuredBuildingAllowance[], D160) and box 54 (electricChargePointAllowance, O139). Box 57 totals them. HMRC's schema dropped the box 52 and box 54 fields from 2025-26; the sheet still totals a stated figure, and the derivation warns.",
               "additionalProperties": false,
               "properties": {
                 "zeroEmissionsGoodsVehicleAllowance": {
@@ -866,8 +866,12 @@
                   "minimum": 0
                 },
                 "structuredBuildingAllowance": {
-                  "type": "number",
-                  "minimum": 0
+                  "type": "array",
+                  "items": { "$ref": "#/$defs/structuresBuildingsAllowanceClaim" }
+                },
+                "enhancedStructuredBuildingAllowance": {
+                  "type": "array",
+                  "items": { "$ref": "#/$defs/structuresBuildingsAllowanceClaim" }
                 },
                 "electricChargePointAllowance": {
                   "type": "number",
@@ -979,6 +983,16 @@
               "minimum": 0,
               "maximum": 1
             },
+            "structuresAndBuildingsAllowance": {
+              "type": "number",
+              "minimum": 0,
+              "maximum": 1
+            },
+            "structuresAndBuildingsAllowanceEnhanced": {
+              "type": "number",
+              "minimum": 0,
+              "maximum": 1
+            },
             "firstYearAllowanceRate": {
               "type": "number",
               "minimum": 0,
@@ -1106,6 +1120,44 @@
         }
       }
     },
+    "structuresBuildingsAllowanceClaim": {
+      "type": "object",
+      "description": "One Structures and Buildings Allowance claim (CAA 2001 s.270AA onwards), SA103F boxes 53 and 53.1. The Self Employed Schedule computes the year's allowance from these inputs at the year file's rate (3%, or 10% for a Freeport or Investment Zone tax site in the enhanced array) over the days of the chargeable period the claim covers -- a stated amount is never carried here.",
+      "required": ["qualifyingAmountExpenditure", "qualifyingDate", "building"],
+      "additionalProperties": false,
+      "properties": {
+        "qualifyingDate": {
+          "type": "string",
+          "format": "date",
+          "description": "The later of the building's first qualifying use and the qualifying expenditure being incurred."
+        },
+        "qualifyingAmountExpenditure": {
+          "type": "number",
+          "minimum": 0
+        },
+        "ceasedDate": {
+          "type": "string",
+          "format": "date",
+          "description": "The day qualifying use or the claimant's relevant interest ended, when it did so within the allowance's period."
+        },
+        "building": {
+          "type": "object",
+          "required": ["postcode"],
+          "additionalProperties": false,
+          "properties": {
+            "name": {
+              "type": "string"
+            },
+            "number": {
+              "type": "string"
+            },
+            "postcode": {
+              "type": "string"
+            }
+          }
+        }
+      }
+    },
     "ledgerListing": {
       "type": "object",
       "description": "One named debtor or creditor balance.",

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@diy-accounting-uk/diya-gl",
-  "version": "1.2.15",
+  "version": "1.2.17",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",