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HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowances (PMA): buildings and structures: check legislation first

If you get a claim that a building or structure qualifies for PMAs you should first check to see if it is given allowances by statute - see CA22220 onwards. If it is not, then check to see whether CAA01/S21 or S22 excludes it from PMAs. The legislation in Sections 21 and 22 prevents most buildings CA22010 and structures CA22020 being plant. You must remember that the legislation does not say that an asset is plant. All it does is say that certain classes of asset are not plant. It also lists assets that are not affected by the legislation in CAA01/S22 and S23. Those assets have to satisfy the normal tests for being plant before PMAs are due.