This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowances (PMA): introduction: qualifying activities


In order to qualify for PMA, a taxpayer must incur capital expenditure on the provision of plant or machinery wholly or partly for the purposes of a qualifying activity carried on by the taxpayer.

The qualifying activities for PMA are:

  • trade;
  • an ordinary UK property business;
  • a UK furnished holiday letting business;
  • an ordinary overseas property business;
  • an EEA furnished holiday lettings business
  • profession or vocation;
  • mine, quarry or canal or other concern giving rise to profits from land charged to tax as a trade under ITTOIA/S12 (4) or S39 (4) CTA 2009 
  • management of an investment company;
  • special leasing business;
  • employment or office.