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The basic rule is that the structures and buildings allowance (SBA) for a chargeable period of one year is 3% (10% for freeport or investment zone qualifying expenditure and 2% before 1 April 2020 for corporation tax and before 6 April 2020 for income tax) of the qualifying expenditure¹. The allowance is given on a straight-line basis so that the qualifying expenditure is relieved in full over a 33 and 1/3 year period (or 10 years for freeport or investment zone qualifying expenditure and 50-year period before 1 April 2020 for corporation tax and before 6 April 2020 for income tax). The amount of the allowance is proportionately increased or reduced for chargeable periods of more than or less than one year². If the entitlement conditions for SBA (see B3.271) are met only for a part of a chargeable period, an allowance period ends part way through a chargeable period or if entitlement to allowances ceases during a chargeable period because the building or structure is demolished, the