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HMRC internal manual

Capital Allowances Manual

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HM Revenue & Customs
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Plant & Machinery Allowances (PMA): Buildings & structures: Expenditure unaffected by legislation

CAA01/S23, FA08/S71(7), S72(1) & S73(1)(b)

This expenditure is not affected by the legislation saying that most buildings and structures are not plant.

Expenditure on:

  • thermal insulation of industrial buildings CA22220 
  • fire safety CA22230; incurred before 1 April 2008 (CT) and 6 April 2008 (IT)
  • safety at designated sports grounds CA22240 
  • safety at regulated stands at sports grounds CA22250 
  • safety at other sports grounds CA22260 
  • personal security CA22270 
  • integral features CA22300 incurred on or after 1 April 2008 (CT) and on or after 6 April 2008 (IT)
  • software and rights to software CA22280 
  • films for which an election is made ITTOIA/S143 or F2A92/40D (repealed by FA06/S178 and Schedule 26, part 3(4) with effect from 1 January 2007)

and expenditure on any item in the list below, list C. The list does not operate by analogy: for example item 33 which refers to fixed zoo cages does not apply to any other form of animal shelter such as kennels or stables. The legislation does not say that an item in the list below is plant. All it says is that an item in the list is not affected by the legislation (in preceding sections 21 and 22), saying that most buildings and structures are not plant. But an item in the list has to pass the normal plant tests before allowances are due.

Items 1 to 16 in the list below do not include any asset whose principal purpose is to insulate or enclose the interior of a building or to provide an interior wall, floor or ceiling which (in each case) is intended to remain permanently in place.

1 Machinery (including devices for providing motive power) not within any other item in this list
   
2 Gas and sewerage systems provided mainly:
  (a) to meet the particular requirements of the qualifying activity, or
(b) to serve particular plant or machinery used for the purposes of the qualifying activity                                                                                                                                                   | | 3  | Omitted by FA08/S73(1)(b)(ii)                                                                                                                                                                                                                                                                                               | | 4  | Manufacturing or processing equipment; storage equipment (including cold rooms); display equipment; and counters, checkouts and similar equipment                                                                                                                                                                           | | 5  | Cookers, washing machines, dishwashers, refrigerators and similar equipment; washbasins, sinks, baths, showers, sanitary ware and similar equipment; and furniture and furnishings                                                                                                                                          | | 6  | Hoists                                                                                                                                                                                                                                                                                                                      | | 7  | Sound insulation provided mainly to meet the particular requirements of the qualifying activity                                                                                                                                                                                                                             | | 8  | Computer, telecommunication and surveillance systems (including their wiring or other links)                                                                                                                                                                                                                                | | 9  | Refrigeration or cooling equipment                                                                                                                                                                                                                                                                                          | | 10 | Fire alarm systems; sprinkler and other equipment for extinguishing or containing fires                                                                                                                                                                                                                                     | | 11 | Burglar alarm systems                                                                                                                                                                                                                                                                                                       | | 12 | Strong rooms in bank or building society premises; safes                                                                                                                                                                                                                                                                    | | 13 | Partition walls, where moveable and intended to be moved in the course of the qualifying activity                                                                                                                                                                                                                           | | 14 | Decorative assets provided for the enjoyment of the public in hotel, restaurant or similar trades [CA21130](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca21130)                                                                                                                                     | | 15 | Advertising hoardings; signs, displays and similar assets                                                                                                                                                                                                                                                                   | | 16 | Swimming pools (including diving boards, slides and structures on which such boards or slides are mounted) [CA22060](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22060)                                                                                                                            | | 17 | Any glasshouse constructed so that the required environment (namely, air, heat, light, irrigation and temperature) for the growing of plants is provided automatically by means of devices forming an integral part of its structure [CA22090](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22090)  | | 18 | Cold stores [CA22120](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22120)                                                                                                                                                                                                                           | | 19 | Caravans provided mainly for holiday lettings [CA22100](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22100). Where a holiday caravan site is concerned, caravan includes anything that is treated as a caravan for the purposes of:                                                                 | |    | (a) the Caravan Sites and Control of Development Act 1960 (c. 62), or
  
(b) the Caravans Act (Northern Ireland) 1963 (c. 17 (N.I.))                                                                                                                                                                                    | | 20 | Buildings provided for testing aircraft engines run within the buildings                                                                                                                                                                                                                                                    | | 21 | Moveable buildings intended to be moved in the course of the qualifying activity                                                                                                                                                                                                                                            | | 22 | The alteration of land for the purpose only of installing plant or machinery                                                                                                                                                                                                                                                | | 23 | The provision of dry docks [CA22050](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22050)                                                                                                                                                                                                            | | 24 | The provision of any jetty or similar structure provided mainly to carry plant or machinery                                                                                                                                                                                                                                 | | 25 | The provision of pipelines or underground ducts or tunnels with a primary purpose of carrying utility conduits                                                                                                                                                                                                              | | 26 | The provision of towers to support floodlights                                                                                                                                                                                                                                                                              | | 27 | The provision of:                                                                                                                                                                                                                                                                                                           | |    | (a) any reservoir incorporated into a water treatment works, or
  
(b) any service reservoir of treated water for supply within any housing estate or other particular locality                                                                                                                                         | | 28 | The provision of:                                                                                                                                                                                                                                                                                                           | |    | (a) silos provided for temporary storage [CA22050](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22050), or
  
(b) storage tanks                                                                                                                                                                 | | 29 | The provision of slurry pits or silage clamps                                                                                                                                                                                                                                                                               | | 30 | The provision of fish tanks or fish ponds                                                                                                                                                                                                                                                                                   | | 31 | The provision of rails, sleepers and ballast for a railway or tramway                                                                                                                                                                                                                                                       | | 32 | The provision of structures and other assets for providing the setting for any ride at an amusement park or exhibition                                                                                                                                                                                                      | | 33 | The provision of fixed zoo cages (zoos are defined in the Zoo Licensing Act 1981)                                                                                                                                                                                                                                           |