CGS Threshold Check — UK VAT capital items by ReadyStack

Type the spend and the date the item was bought or built. It tells you whether the VAT Capital Goods Scheme still owns that asset for ten years, and what this interval's adjustment actually is.


Click Add to Firefox on this page. Nothing to unzip, no developer mode - the free version runs right away.

• Picks the limit by the date on the invoice — Land, buildings and civil engineering works dated on or after 29 July 2026 are tested against £600,000 excluding VAT; anything dated before that keeps the old £250,000 test until its adjustment period runs out.
• Knows computers left the scheme — Computer equipment acquired on or after 29 July 2026 is no longer a capital item at all, so it returns no adjustment; computers bought before that date still run their five intervals.
• Works out this interval's adjustment — Total input VAT divided by the number of intervals, multiplied by the change in taxable use since the first interval, and it says which direction the money moves.
• Counts which interval you are in — From the acquisition date and the interval end date it names the interval number, how many are left, and the date of the final adjustment.
• Same maths in the popup and on the free web page — One tool.js file runs both, so the answer in the browser extension and the answer on the free page can never drift apart.

| You type | |
|---|---|
| Capital item | default Land or building (bought) |
| Capital spend | default 400000 |
| Date acquired, constructed or refurbished | default 2026-07-28 |
| Input VAT charged on the item | default 80000 |
| Taxable use in the first interval | default 100 |
| Taxable use in this interval | default 60 |
| This interval ends | default 2028-03-31 |

| It answers | |
|---|---|
| Limit that applies to this item | |
| In or out of the scheme | |
| Interval you are in | |
| Adjustment for this interval | |
| Which way the money moves | |
| Still at stake if use stays as it is | |
| Final adjustment falls on | |

Permissions requested: storage, downloads, alarms, notifications


Free: the calculation in the popup, no key, no limit. Full version ($60): download the result as .csv and deadline reminders - one licence key per person or team seat. Get it: https://buy.polar.sh/polar_cl_DXX3bq3ADU6ptiv04a8nPAfZM6esWciIyUsgh0Uu3EX