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

HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowances (PMA): buildings and structures: buildings


Do not give PMAs* on expenditure on the construction or acquisition of a building or an asset which:

  1. is incorporated in a building,
  2. although not incorporated in the building (whether because the asset is moveable or for any other reason), is in the building and is of a kind normally incorporated in a building, or
  3. is in a building and is in the list below, list A.
    1. Walls, floors, ceilings, doors, gates, shutters, windows and stairs
    2. Mains services, and systems, for water*, electricity*and gas
    3. Waste disposal systems
    4. Sewerage and drainage systems
    5. Shafts or other structures** in which lifts, hoists, escalators and moving walkways are installed
    6. Fire safety systems*


*Unless the asset is in the list of assets CA22030 not affected by the legislation saying that most buildings and structures are not plant. If it is in that list you will have to apply the normal tests to decide whether the asset is plant.

**Although the shaft itself is not plant or machinery, where, for example, a business needs to install a lift in its existing premises for the purposes of its trade, the cost of creating the shaft qualifies for PMAs, as expenditure on alterations to an existing building incidental to the installation of plant or machinery, see CA21190.

For expenditure incurred on or after 1 April 2008 (CT) or 6 April 2008 (IT) see guidance on Integral Features at CA22310+.