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Flat conversion allowances (FCAs) were a type of capital allowances that were available for expenditure incurred between 2001 and 2013. 100% FCAs were available where the owner of a qualifying building (typically a shop) incurred capital expenditure on converting or renovating an empty space above the shop into a qualifying flat for letting. Provisions relating to balancing adjustments continued to apply beyond the abolition of the allowances. Since their abolition, expenditure which would have qualified FCAs will generally not qualify for capital allowances at all.