Question

Explain the purpose of the disabled access credit, and identify several examples of die type of structural changes to a building that qualify for the credit.

Answer 1

The purpose of disabled access credit is to enable eligible small businesses to claim expenses incurred by it to provide eligible access. The credit allows an eligible small business to claim the expenses as a general business credit. Thus the main purpose of disabled access credit is to encourage small business units and enterprises to make their buildings and premises more accessible to disabled individuals.

Several examples of types of structural changes to a building that qualify for the credit are:

Removing barriers in the building so that it becomes accessible to individuals with disabilities. These barriers can be architectural barriers, physical barriers or even communication barriers. An example of removing physical barrier by making a structural change is building and installation of ramps in the building so that people in wheelchairs can move around easily and widening of the doorways for providing easier access to individuals with disability.