E3 helps GPs go green with trailblazing surgery

Published: 6-Dec-2021

Property tax specialist helps deliver savings at UK's greenest health centre

Property tax specialist, E3 Consulting, has helped deliver significant savings in the construction of the ‘greenest healthcare building’ in the UK.

The multi-award-winning Foleshill Health Centre in Coventry includes solar power; hi-tech sensors to monitor performance and usage; triple glazing; air source heat recovery pumps; energy-efficient LED lighting; and is highly insulated.

And, with an EPC A rating, close to net-zero CO2 emissions, and very-low energy use, it is the first health building in the UK to gain exacting Passivhaus certification for sustainable design.

The £3.3m health centre was developed through a partnership between Community Health Partnerships (CHP), NHS Coventry & Warwickshire Clinical Commissioning Group (CCG), and Foleshill Surgery, which is part of Coventry and Rugby GP Alliance.

E3 Consulting undertook capital allowances analysis of the project to identify qualifying expenditure under government-approved tax relief.

Alun Oliver, managing director of E3 Consulting, said: “This innovative health centre really does set the standard for energy efficiency in the UK.

“Our role was to ensure it was also as tax efficient as possible to ensure the investment was seen to be financially sound, creating a truly ground-breaking building with unparalleled green credentials, and utilising Modern Methods of Construction (MMC).

“We were able to identify over 35% of the expenditure as eligible for tax relief through the ‘main’ plant and machinery allowances (plant and integral features), although we had to net off a significant Section 106 contribution.

“The residue of the build cost also qualified for tax relief from the more-recently-created structures and buildings allowances.”

The 619sq m facility serves 10,000 patients in central Coventry and was built by modular build expert, Portakabin.

Our role was to ensure it was also as tax efficient as possible to ensure the investment was seen to be financially sound, creating a truly ground-breaking building with unparalleled green credentials, and utilising Modern Methods of Construction

As well as Passivhaus Classic certification – based on low energy use for heating and cooling – it was built to meet the ‘excellent’ rating under the Building Research Establishment’s Environmental Assessment Method (BREEAM) for sustainability.

And its insulation exceeds building regulations by about 40%.

Eugene Prinsloo, developments director at CHP, said: “E3 Consulting has played a valuable role in ensuring we have been able to provide a spacious, welcoming, and high-quality primary care facility that will meet the needs of the community for years to come, as well as support staff wellbeing.

“It is an example for the rest of the NHS to follow as a key step in delivering on the NHS commitment to net-zero carbon.”

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